Bill > S1667

Introduced Session

This bill provides corporation business and gross income tax credits to taxpayers that employ certain neurodiverse individuals that work in qualifying science, technology, engineering, math, or artificial intelligence fields. The credit for wages paid to each full-time qualified neurodiverse employee increases in amount depending on the number of consecutive tax periods in which a taxpayer pays wages to the individual, with a maximum benefit per employee as follows: $7,000 in the first tax period; $8,000 in the second consecutive tax period; and $9,000 in the third and following consecutive taxable years. The credit amount for wages paid to a part-time employee is not to exceed $4,500 per employee in any tax period. The director is to approve the issuance of no more than $10 million in tax credits under the bill during any calendar year. The bill requires the Director of the Division of Vocational Rehabilitation Services in the Department of Labor and Workforce Development (director) to certify that an individual works in a qualifying role and is considered to be neurodiverse in accordance with guidelines to be issued jointly by the director and the Assistant Commissioner of the Division of Developmental Disabilities in the Department of Human Services.

AI Summary

Committee Categories

Jim Beach (D)*,  Andrew Zwicker (D)*,  Britnee Timberlake (D),  Shirley Turner (D), 

Introduced in the Senate, Referred to Senate Economic Growth Committee (on 01/13/2026)

Official Document