A 4359

As introduced: - Creates a tax credit against the corporation business tax and gross income tax for businesses with a headquarters in New Jersey that hire employees who lost a previous job due to automation. - Sets the credit at 10% of the salary and wages paid to the qualifying employee, capped at $2,500 per employee per year. - Requires the qualifying employee to be employed for at least seven months of the tax year for the employer to claim the credit.