NJ S1656

Provides a tax credit equal to 15% of wages paid to qualified employees with disabilities, capped at $2,000 per employee per year, against both corporation business tax and gross income tax.

Qualified employees must have a disability recognized under the federal Americans with Disabilities Act, work at least 35 hours per week, and earn at least $15 per hour; independent contractors and consultants are excluded.

Employers must obtain certification from the Director of the Division of Vocational Rehabilitation Services confirming an employee's qualifying disability status before claiming the credit.

Applications for certification are deemed approved if the Director fails to respond within 90 calendar days, and unused credits may be carried forward for up to seven years.

Certifications disclose only that the employee has a qualifying disability without revealing private health information.