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Bill > A4366


NJ A4366

NJ A4366
Modifies definition of Class I renewable energy to include nuclear fission; provides CBT tax credit for production of clean baseload power.


summary

Introduced
02/19/2026
In Committee
02/19/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill would modify the definition of "Class I renewable energy" in the "Energy Discount and Energy Competition Act," P.L.1999, c.23 (C.48:3-49 et al.), to include energy produced through nuclear fission. The bill would also provide a Corporation Business Tax (CBT) tax credit for the production of clean baseload energy. The bill defines "clean baseload energy" as any form of electric energy production which is able to reliably produce energy continuously and at a constant rate, without emitting greenhouse gases as a byproduct, including nuclear fission. The amount of the tax credit would be set at $1,000 per gigawatt hour of clean baseload energy produced. The intent of this bill is to support existing nuclear power stations in the State and to incentivize the new generation assets using nuclear fission by recognizing fission as a clean Class I renewable energy source and by incentivizing production through a targeted tax credit. Nuclear power has the potential to be a transformational technology for the State, as it is the only currently viable form of electricity production that is able to reliably produce power, at scale, without greenhouse gas emissions.

AI Summary

This bill amends existing law to redefine "Class I renewable energy" to include energy produced through nuclear fission, which is a process where an atom's nucleus splits, releasing energy. It also establishes a tax credit for businesses that produce "clean baseload energy," defined as electricity that can be generated continuously and reliably without emitting greenhouse gases, explicitly including nuclear fission. This clean baseload energy tax credit is set at $1,000 per gigawatt hour (GWh) of energy produced, with unused credits allowed to be carried forward for seven years, and the total credit applied in a tax year cannot exceed 50% of the tax liability. The bill aims to support existing nuclear power plants and encourage new nuclear fission energy generation by recognizing it as a clean energy source and providing financial incentives.

Committee Categories

Transportation and Infrastructure

Sponsors (1)

Last Action

Introduced, Referred to Assembly Telecommunications and Utilities Committee (on 02/19/2026)

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