NJ S3839

Creates tax credits for New Jersey businesses that employ individuals with developmental disabilities, equal to 40% of the first $6,000 in wages paid per qualified employee, up to $2,400 maximum per employee per year.

Applies to both corporation business tax and gross income tax, allowing credits against either tax liability.

Defines qualified developmental disabilities as severe, chronic conditions manifesting before age 22 that cause substantial functional limitations, including intellectual disability, autism, cerebral palsy, epilepsy, spina bifida, or other neurological impairments.

Prohibits combining this credit with other state tax credits or grants for the same employee's wages, and caps total credits at 50% of tax liability.

Imposes penalties on employers who displace existing workers to hire qualified individuals primarily to obtain the credit, requiring recapture of credits plus a 50% penalty.