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Bill > S1799


NJ S1799

NJ S1799
Increases annual limit of total tax credits certified for qualified projects under Neighborhood Revitalization Tax Credit Program.


summary

Introduced
01/13/2026
In Committee
03/05/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill increases the limit of the total tax credits allowed to be certified for qualified projects proposed in a fiscal year under the Neighborhood Revitalization Tax Credit Program, established pursuant to the "Neighborhood Revitalization State Tax Credit Act," P.L.2001, c.415 (C.52:27D-490 et seq.), from $15 million to $65 million. The bill provides that, for any fiscal year in which the amount of tax credits certified for all qualified projects proposed in a fiscal year is less than the cumulative total amount of tax credits permitted to be approved in that fiscal year, the Commissioner of Community Affairs is to certify the amount of the remaining tax credits available for that fiscal year, and in the subsequent fiscal year the cumulative total amount of tax credits permitted to be approved for all qualified projects proposed is to equal the sum of $65 million and the certified amount remaining from the prior fiscal year.

AI Summary

This bill increases the annual limit of total tax credits that can be certified for qualified projects under the Neighborhood Revitalization Tax Credit Program from $15 million to $65 million per fiscal year. The Neighborhood Revitalization Tax Credit Program, established by the "Neighborhood Revitalization State Tax Credit Act," allows businesses to receive tax credits for funding approved projects that aim to revitalize neighborhoods. If the total amount of tax credits certified in a fiscal year is less than the $65 million limit, the Commissioner of Community Affairs will carry over the unused credit amount to the following fiscal year, adding it to the $65 million limit for that subsequent year. This provision ensures that the full potential of the program's funding can be utilized over time.

Committee Categories

Budget and Finance, Housing and Urban Affairs

Sponsors (6)

Last Action

Referred to Senate Budget and Appropriations Committee (on 03/05/2026)

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Document Type Source Location
State Bill Page https://www.njleg.state.nj.us/bill-search/2026/S1799
Analysis - Technical Review Of Prefiled Bill https://pub.njleg.gov/Bills/2026/S2000/1799_T1.PDF
Analysis - Statement SCU 3/5/26 https://pub.njleg.gov/Bills/2026/S2000/1799_S1.PDF
BillText https://pub.njleg.gov/Bills/2026/S2000/1799_I1.HTM
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