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Bill > A5767


NJ A5767

NJ A5767
Provides CBT credit for construction or retrofitting of warehouse to meet certain green building standards.


summary

Introduced
11/30/2023
In Committee
11/30/2023
Crossed Over
Passed
Dead
01/08/2024

Introduced Session

2022-2023 Regular Session

Bill Summary

This bill provides a corporation business tax credit to taxpayers who construct a green warehouse or retrofit a warehouse to qualify as a green warehouse pursuant to the requirements of the bill. The tax credit would be administered by the Department of Community Affairs and the Division of Taxation in the Department of the Treasury. The bill defines a "green warehouse" as a warehouse that is a high performance green building. The bill defines "high performance green building" as a solar-ready building that is designed and constructed in a manner that achieves at least: a silver rating according to the Leadership in Energy and Environmental Design Green Building Rating System as adopted by the United States Green Building Council; a two globe rating according to the Green Globes Program as adopted by the Green Building Initiative; or a comparable numeric rating according to a nationally recognized, accepted, and appropriate numeric sustainable development rating system, guideline, or standard as the Commissioner of Community Affairs, in consultation with the Commissioner of Environmental Protection and the Board of Public Utilities, may designate by regulation.

AI Summary

This bill provides a corporation business tax credit to taxpayers who construct a green warehouse or retrofit an existing warehouse to meet certain green building standards. The tax credit, which is administered by the Department of Community Affairs and the Division of Taxation, is equal to 25% of the allowable costs paid or incurred by the taxpayer during the privilege period. The bill defines a "green warehouse" as a solar-ready building that achieves at least a silver rating under the LEED Green Building Rating System or a two-globe rating under the Green Globes Program, or a comparable rating under another nationally recognized sustainable development rating system.

Committee Categories

Business and Industry

Sponsors (1)

Last Action

Introduced, Referred to Assembly Commerce and Economic Development Committee (on 11/30/2023)

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