Bill > S3809

Introduced Session

This bill allows taxpayers to claim a credit against their corporation business tax liability or gross income tax liability in the amount of 10 percent of salary and wages paid to an employee with a developmental disability. The credit is capped at $3,000 per employee, and the total credit is capped at $60,000 per taxpayer per year. The bill defines "employee with a developmental disability" as an employee of the taxpayer who has a developmental disability as defined in N.J.S.A.30:6D-25 and for who the Division of Developmental Disabilities in the Department of Human Services has declared eligible for its services. New Jersey already allows taxpayers to claim a credit for the employment of certain persons with disabilities at an occupational training center or sheltered workshop. This bill allows a credit for any type of employment, but taxpayers will be prohibited from claiming the credit allowed by this bill if in the same year they claim a credit for employment of the same employee at an occupational training center or sheltered workshop.

Committee Categories

Declan O'Scanlon (R)*,  Stephen Sweeney (D)*,  Tony Bucco (R),  Kristin Corrado (R),  Steven Oroho (R),  Troy Singleton (D), 

Passed by the Senate (39-0) (on 01/10/2022)

Official Document