New Jersey A 3075: Provides corporation business tax credits and gross income tax credits to businesses employing and retaining certain neurodiverse individuals.

Bill Text

A3075 

ASSEMBLY, No. 3075 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman CHRIS TULLY

District 38 (Bergen)

Assemblywoman CARMEN THERESA MORALES

District 34 (Essex)

Co-Sponsored by:

Assemblywomen Drulis and Simmons

SYNOPSIS

���� Provides corporation business tax credits and gross 
income tax credits to businesses employing and retaining certain neurodiverse 
individuals.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

��

An Act concerning the employment of neurodiverse individuals 
and supplementing P.L.1945, c.162 (C.54:10A-1 et seq.) and Title 54A of the New 
Jersey Statutes.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.� a.� (1)� A taxpayer shall 
be allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, 
c.162 (C.54:10A-5) for the wages paid by the taxpayer during the privilege 
period to a full-time or part-time qualified neurodiverse employee, subject to 
the limitations set forth in this subsection.� 

���� (2)� The credit for wages paid 
to a full-time qualified neurodiverse employee shall not exceed:

���� (a)� $7,000 per qualified 
neurodiverse employee for any privilege period in which the employee was not 
employed by the taxpayer in the preceding privilege period;

���� (b)� $8,000 per qualified 
neurodiverse employee for the second consecutive privilege period in which the 
taxpayer pays wages to the employee; and 

���� (c)� $9,000 per qualified 
neurodiverse employee for the third consecutive privilege period, and each 
consecutive privilege period thereafter, in which the taxpayer pays wages to 
the employee.� 

���� (3)� The credit for wages paid 
to a part-time qualified neurodiverse employee shall not exceed $4,500 per 
part-time qualified neurodiverse employee for each privilege period in which 
the taxpayer pays wages to the employee.� 

���� b.��� (1)� To claim the credit 
provided pursuant to this section, a taxpayer shall submit an application to 
the director for certification that one or more employees meet the criteria of 
a qualified neurodiverse employee for purposes of qualifying for the credit.� 
The director shall also certify whether a qualified neurodiverse employee is 
employed on a full-time or part-time basis, and the periods of employment for 
each employee.� The director shall establish an application process and 
prescribe the form and manner through which a taxpayer may submit an 
application for the certification.� 

���� (2)�� The director shall 
review each application for certification submitted by a taxpayer in accordance 
with this section and make a determination regarding the approval of an 
application for certification within 90 calendar days of the date a complete 
application is received.� The director shall issue a written certification to 
each taxpayer whose application has been reviewed and approved by the director 
in accordance with this section within five calendar days of the date the 
director�s determination is made.� A copy of the certification shall be 
included in the filing of a return that includes a claim for the credit.� The 
contents of the certification shall state the fact of the certification and not 
disclose any private or confidential health information.

���� (3)�� If the director fails to 
make a determination regarding an application submitted pursuant to this 
subsection within 90 calendar days of the date the application is received, or 
if the director fails to issue a written certification within five calendar days 
of the date a determination is made, the application shall be deemed to have 
been approved and the written certification shall be deemed to have been issued 
by the director.� Each taxpayer that submitted an application in accordance 
with this subsection but fails to receive a determination from the director 
within 90 calendar days of the date the application is submitted, or fails to 
receive a written certification from the director within five calendar days of 
the date of the director�s determination is made, shall include a copy of the 
taxpayer�s application when filing a return that includes a claim for the 
credit allowed in accordance with subsection a. of this section.

���� c.� All information regarding 
a qualified neurodiverse employee which is obtained or compiled in connection 
with the certification and which may be identified with the qualified 
neurodiverse employee shall not be released to a person other than the qualified 
neurodiverse employee, except as provided by subsection d. of this section, 
unless the qualified neurodiverse employee provides written permission to the 
division for the release of the information, provided however that the division 
may release program statistics so classified as to prevent the identification 
of a particular qualified neurodiverse employee or any health inf