N.J. Stat. § 34:11-56a39
As used in sections 5 through 9 of P.L. 2019, c. 32(C.34:11-56a39 to 34:11-56a41, 54:10A-5.42, and 54A:4-18):
"Commissioner" means the Commissioner of Labor and Workforce Development.
"Employee with an impairment" means an employee earning at least the minimum wage on the effective date of P.L. 2019, c. 32(C.34:11-56a4.9 et al.) whose work capacity is significantly impaired by age or physical or mental deficiency or injury and who, based on a determination by the State, is found eligible for personal assistance services or prescribed drugs because without such services or drugs the individual would be unable to perform the essential functions of the employment position that the individual holds.
"Employer" means any nongovernmental business entity including, but not limited to, a nonprofit organization, a corporation, S corporation, limited liability company, partnership, limited partnership, and sole proprietorship, and shall include all entities related by common ownership or control.
"Tax year" means the calendar year or fiscal year in which a taxpayer's gross income tax or corporation business tax liability is due and payable.
N.J.S. § 34:11-56a39