This bill establishes corporation business tax credits and gross income tax credits for businesses that employ and retain qualified neurodiverse individuals in specific fields such as science, technology, engineering, math, or artificial intelligence. The tax credits are structured to incentivize the hiring of these individuals, with the amount of credit increasing based on the duration of employment. Specifically, businesses can receive up to $7,000 for the first year of employment, $8,000 for the second consecutive year, and $9,000 for the third consecutive year and beyond for full-time employees. For part-time qualified neurodiverse employees, the credit is capped at $4,500 per employee per year.

To claim these credits, businesses must apply for certification from the Director of the Division of Vocational Rehabilitation Services, who will verify that the employee meets the criteria of being neurodiverse and employed in a qualifying role. The bill also includes provisions to protect the confidentiality of the employees' health information and outlines the process for application review and certification issuance. The Director is tasked with adopting necessary regulations to implement the bill, which will take effect for privilege periods and taxable years beginning on or after January 1 following its enactment.