Bill > A10084

This bill establishes a tax credit for employers who hire individuals who have successfully completed a judicial diversion substance abuse treatment program or graduated from drug court. The credit is $3,000 for the first year of employment and an additional $1,000 if the individual remains employed for an additional 12 months. The credit can be claimed against the taxpayer's corporate franchise tax or personal income tax, but it cannot reduce the tax liability below certain minimum amounts. The bill also includes provisions for recapturing the credit if the employment requirements are not met.