NJ S1665

Creates the Inclusive Workplaces Program within the New Jersey Economic Development Authority to incentivize employers to make workspaces more accommodating for neurodivergent employees through grants and tax credits.

Small businesses (fewer than 150 employees) with at least one neurodivergent employee can apply for grants up to $25,000 to fund future capital and workforce investments, with $2.5 million appropriated annually for this component.

Large businesses (150+ employees) with at least three neurodivergent employees can receive tax credits equal to 50% of qualified investments or $25,000, whichever is less, for accommodations already implemented, capped at $2.5 million annually.

Eligible investments include sensory-friendly workspace layouts (quiet zones, lighting adjustments), adaptive equipment (noise-cancelling headphones, organization tools), and workforce training programs (mentorships, neurodiversity management seminars).

Tax credits can be applied against corporation business tax, gross income tax, or insurance premiums tax, with unused credits carried forward for five years and transferable to other taxpayers at no less than 85% of face value.