A1477

New Jersey A1477 provides corporation business and gross income tax credits for employers of certain persons with disabilities.

New Jersey A1477 provides corporation business and gross income tax credits for employers of certain persons with disabilities. Employers can claim a credit of up to 15 percent of the wages paid to a qualified employee with a disability, not exceeding $2,000 per employee. To qualify, the employee must be recognized under the federal "Americans with Disabilities Act of 1990," work at least 35 hours a week, and earn at least $15 per hour. The bill requires employers to submit an application to the Director of the Division of Vocational Rehabilitation Services for certification.