NJ S3106

Establishes a certification program through the Division of Vocational Rehabilitation Services for individuals with disabilities (as defined by the Americans with Disabilities Act) whose disability impedes employment or school-to-work transition

Creates an employment tax credit of 30% of the first $6,000 in wages (up to $1,800) during the first year and 20% of the first $6,000 (up to $1,200) during the second year for hiring certified employees with disabilities

Provides a transportation tax credit of up to $600 per year for expenses incurred to help qualified employees with disabilities travel to and from work

Allows eligible small businesses (under $1 million in gross receipts or 30 or fewer employees) a 10% credit on accessibility expenditures between $250 and $10,250 to accommodate individuals with disabilities

Credits apply to insurance premiums tax, corporation business tax, and gross income tax, with unused credits carried forward for up to seven years and total credits capped at 50% of tax liability