Bill

Bill > A2234


NJ A2234

NJ A2234
Provides CBT and gross income tax credits for certain deliveries of low carbon concrete and for costs of conducting environmental product declaration analyses of low carbon concrete.


summary

Introduced
02/07/2022
In Committee
12/12/2022
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

Provides CBT and gross income tax credits for certain deliveries of low carbon concrete and for costs of conducting environmental product declaration analyses of low carbon concrete.

AI Summary

This bill provides CBT (Corporation Business Tax) and gross income tax credits for certain deliveries of low carbon concrete and for costs of conducting environmental product declaration analyses of low carbon concrete. The bill directs the Department of Environmental Protection, in consultation with the Director of the Division of Taxation, to establish global warming potential baselines, thresholds, and formulas for tax credits related to low embodied carbon concrete and concrete that incorporates carbon capture, utilization, and storage technology. The bill allows tax credits for producers of qualifying concrete and for the costs of conducting environmental product declaration analyses. The total value of tax credits is capped at $10 million per year.

Committee Categories

Agriculture and Natural Resources, Budget and Finance

Sponsors (10)

Last Action

Substituted by S287 (SCS/1R) (on 12/15/2022)

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