NJ S2611

Creates a tax credit program administered by the Division of Developmental Disabilities to incentivize employers to hire individuals with developmental disabilities, with up to $2,000,000 in credits allocated annually.

Provides employers a tax credit of $1 per hour worked by each eligible employee with a developmental disability, capped at $2,000 per individual (maximum 2,000 hours).

Requires eligible employees to work a minimum of 500 hours for the employer before the credit can be claimed, and employers must provide minimum essential health coverage to participating employees.

Defines developmental disability as a severe, chronic condition manifesting before age 22 that causes substantial functional limitations, including intellectual disabilities, autism, cerebral palsy, epilepsy, and spina bifida.

Allows unused credits to be carried forward for up to seven years, with credits limited to 50 percent of the employer's tax liability when combined with other credits.