Bill
Bill > A6033
NJ A6033
NJ A6033Authorizes County Agriculture Development Boards to establish program to receive and lease donated farmland to new farms, establishes gross income tax credit for farmers who donate land.
summary
Introduced
11/17/2025
11/17/2025
In Committee
11/17/2025
11/17/2025
Crossed Over
Passed
Dead
01/12/2026
01/12/2026
Introduced Session
2024-2025 Regular Session
Bill Summary
This bill would authorize each County Agriculture Development Board (CADB) to establish a program to receive farmland donated by farmers and to grant or lease the farmland to new farmers. The bill would direct CADBs who choose to establish a farmland donation program to develop certain minimum features of the program, including: guidelines and procedures for the submission of applications and criteria for the evaluation of the applications; terms and conditions for the granting or leasing of the donated lands; and authorized uses of the donated lands. The bill would also create a tax credit under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq. for the assessed value of land donated to a CADB by a farmer under the program. The maximum value for each tax credit would be $100,000 and the total value of all tax credits would be capped at $100 million. The bill is intended to respond to one of the recommendations in "The Next Generation of Farming in New Jersey: Report on Cultivating the Future of Farming in the Garden State," a report published by the State Agriculture Development Committee in March 2025.
AI Summary
This bill authorizes County Agriculture Development Boards (CADBs) to establish a new program that receives farmland donations from existing commercial farm owners and then grants or leases those lands to new farmers in New Jersey. Under the program, each participating CADB must develop specific guidelines including application procedures, evaluation criteria, lease terms, and authorized land uses. To incentivize land donations, the bill creates a gross income tax credit for farmers who donate land, with a maximum credit of $100,000 per donation and a total statewide cap of $100 million in credits. To qualify for the land donation program, new farmers must reside in New Jersey and meet additional eligibility requirements set by the CADB. The tax credit can be carried forward for up to four years if not fully used in the initial tax year, and the law requires the Division of Taxation to submit a report within five years evaluating the effectiveness of the program in creating new family farms. The bill is based on recommendations from a state agriculture development report and aims to support the next generation of farmers by facilitating land access for new agricultural entrepreneurs.
Committee Categories
Business and Industry
Sponsors (3)
Last Action
Introduced, Referred to Assembly Commerce, Economic Development and Agriculture Committee (on 11/17/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/A6033 |
| BillText | https://pub.njleg.gov/Bills/2024/A6500/6033_I1.HTM |
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