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Bill

Bill

S 1667

Provides corporation business tax credits and gross income tax credits to businesses employing and retaining certain neurodiverse individuals.

2026-2027 Regular Session Introduced by Jim Beach and 3 co-sponsors

New Jersey tax bill incentivizes businesses hiring and retaining neurodiverse workers through corporation and income tax credits to increase employment access.

Introduced in the Senate, Referred to Senate Economic Growth Committee
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Bill Summary · S 1667

Legislative bill overview

S 1667 establishes tax credits for New Jersey businesses that employ and retain individuals with neurodiversity (autism spectrum disorder, ADHD, dyslexia, and similar conditions). The bill offers both corporation business tax credits and gross income tax credits as financial incentives to encourage hiring and long-term retention of neurodiverse workers.

Why is this important

Neurodiverse individuals face significant employment barriers despite often possessing valuable skills, leading to higher unemployment and underemployment rates in this population. Tax incentives can serve as a bridge to increase workforce participation while addressing labor shortages in certain industries. However, the effectiveness depends on implementation details like credit amounts, eligibility verification, and whether businesses would have hired these individuals anyway.

Potential points of contention

  • Definition and verification complexity: Determining which conditions qualify and verifying neurodiversity status raises privacy concerns and administrative burden for businesses and the state
  • Cost to state revenue: The fiscal impact of these tax credits is unclear—they could be expensive relative to actual job creation if poorly designed or if they primarily incentivize hiring that would occur anyway
  • Equity concerns: Critics may argue tax credits primarily benefit larger corporations capable of navigating tax incentive programs, potentially excluding small businesses or underrepresented neurodiverse communities

Compiled from official sources — confirm details with the bill’s official record.

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