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Bill

MD

Bill

A 3075

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

2026-2027 Regular Session Introduced by Mitchelle Drulis and 3 co-sponsors

New Jersey offers escalating refundable-like tax credits for employers hiring and retaining neurodiverse employees in STEM/AI roles, with privacy protections and a certification pr

Introduced, Referred to Assembly Commerce and Economic Development Committee
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Bill Summary · A 3075

Overview

New Jersey A-3075 (Session 222) establishes tax credits for employers who hire and retain neurodiverse individuals in qualifying STEM/AI roles. The bill creates separate refundable-like credits against corporate business tax (CBT) and New Jersey gross income tax (NJGIT), and sets certification and privacy protections for participating employees. It takes effect for privilege periods and taxable years beginning after January 1 of the year following enactment.

Purpose and intent

  • Encourage employment of neurodiverse individuals in science, technology, engineering, math (STEM), and artificial intelligence roles.
  • Provide a multi-year incentive that rewards employers for hiring and retaining qualified neurodiverse employees.
  • Maintain privacy protections around individual health information while allowing program data for statistics.

Key provisions and changes

  • Eligibility and certification

    • Employers must obtain certification from the Director of the Division of Vocational Rehabilitation Services (within the Department of Labor and Workforce Development) that an employee qualifies as neurodiverse and works in a qualifying role.
    • The director determines full-time vs. part-time status and the employment periods for each employee.
    • An application process and certification form are to be established by the director; decisions are to be issued within 90 days of a complete application. Certification letters must be provided within five days of a determination.
    • If the director fails to decide within 90 days or issue a certification within five days of a decision, the application/certification is deemed approved, and the taxpayer may claim the credit and attach the application.

  • Definitions

    • Qualified neurodiverse employee: meets three criteria 1) Earns at least minimum wage, 2) Works in a qualifying STEM/AI-related role (not as an independent contractor or consultant), 3) Is considered neurodiverse per guidelines issued by the director.
    • Full-time: at least 35 hours/week (or as otherwise defined by standard practice).
    • Part-time: fewer than 35 hours/week (or as otherwise defined by standard practice).

  • Credit structure (CBT and NJGIT)

    • Full-time qualified neurodiverse employee:
    • Privilege period (CBT) or taxable year (NJGIT) credit amounts:
      • Up to $7,000 for the first year in which the employee is employed (if not employed in the preceding privilege year/period),
      • Up to $8,000 for the second consecutive year of employment,
      • Up to $9,000 for the third consecutive year and each subsequent year.
    • Part-time qualified neurodiverse employee:
    • Up to $4,500 per eligible period/year.
    • Coordination with other credits: credits are applied against the respective tax, with priority as determined by the Director of the Division of Taxation. Credits cannot reduce tax liability below zero. Unused credits may be carried forward for up to seven privilege periods (CBT) or seven taxable years (NJGIT).

  • Allocation for partnerships and S corporations

    • Partnerships and New Jersey S corporations cannot claim the credit directly. Instead, the credit is allocated to their partners or shareholders in proportion to their share of distributive income or S-corp income, respectively.

  • Privacy and information handling

    • Sensitive information about a qualified neurodiverse employee is protected; release to others is restricted unless the employee provides written permission. The director may confirm certification to the employer upon request. Statistics may be released in a manner that protects individual identities and health information.

Who is affected

  • Employers that hire or retain neurodiverse individuals in qualifying STEM/AI roles.
  • Neurodiverse employees (as defined by the program) who are employed full-time or part-time.
  • Partnerships and S corporations regarding credit allocation (not direct credit eligibility).
  • State agencies: Division of Vocational Rehabilitation Services (Department of Labor and Workforce Development) and the Division of Taxation (Treasury).

Procedural and timeline aspects

  • Certification process: 90-day review window for complete applications; written certification issued within 5 days of a determination.
  • Automatic approval provisions if the department misses deadlines.
  • Carryover: unused credits may be carried forward up to seven periods/years.
  • Effective date: immediate enactment with applicability to privilege periods and tax years beginning after the next January 1 following enactment.

Practical implications

  • Employers receive increasing incentives over time (bigger credits in later years) to hire and retain neurodiverse workers.
  • The program emphasizes privacy protections and requires regulatory rules to implement it.
  • Administrative requirements include a formal application process, certification, and periodic reporting with certification documentation attached to tax filings.

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

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