This bill aims to provide tax incentives for employers who hire individuals with disabilities, specifically under the insurance premiums tax, corporation business tax, and gross income tax. It designates the Division of Vocational Rehabilitation Services in the New Jersey Department of Labor and Workforce Development as the lead agency responsible for certifying qualified employees with disabilities, as defined by the federal Americans with Disabilities Act of 1990. The certification process allows job seekers to present their status to potential employers, facilitating access to the tax credits outlined in the bill.

Employers can benefit from three types of credits: an employment credit, a transportation credit, and an accommodation credit. The employment credit allows for a 30% credit on the first $6,000 of wages paid in the first year and 20% in the second year for qualified employees with disabilities. The transportation credit provides up to $600 for expenses incurred to help these employees commute to work. Lastly, the accommodation credit offers eligible small businesses a 10% credit on expenditures exceeding $250, up to $10,250, for making their facilities accessible. The bill allows employers to utilize all three credits, enhancing their ability to support and integrate individuals with disabilities into the workforce.