New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A961

Introduced
1/9/24  

Caption

Provides a corporation business tax credit for investment in certain manufacturing equipment, facility renovation, modernization, and expansion.

Impact

The introduction of A961 is anticipated to have a significant impact on state laws governing business taxation. By offering a generous tax credit, it encourages companies to invest in new technologies and infrastructure, which could lead to increased production efficiency and competitiveness of New Jersey's manufacturing sector. This move aligns with broader economic strategies aimed at job creation and retention in the manufacturing industry, which has faced challenges in the context of global competition.

Summary

Bill A961 aims to enhance the manufacturing sector within New Jersey by providing a corporation business tax credit for significant investments in manufacturing equipment and facility improvements. Specifically, it allows taxpayers a credit of 20 percent on expenses related to acquiring manufacturing equipment or on the costs associated with renovations, modernizations, or expansions of manufacturing facilities. This initiative seeks to stimulate business growth and modernize existing manufacturing capabilities, thereby contributing to the overall economic development of the region.

Contention

While proponents of A961 argue that the tax credit will lead to substantial benefits in terms of job creation and economic revitalization, some concern exists regarding potential discrepancies in funding and the prioritization of tax incentives for certain industries over others. Critics may also highlight issues related to the effectiveness of tax credits in genuinely fostering sustainable growth. Furthermore, there may be discussions about how this bill aligns with existing tax incentive programs and the long-term financial implications for the state's budget.

Companion Bills

NJ S1335

Same As Provides a corporation business tax credit for investment in certain manufacturing equipment, facility renovation, modernization, and expansion.

NJ A237

Carry Over Provides a corporation business tax credit for investment in certain manufacturing equipment, facility renovation, modernization, and expansion.

NJ S594

Carry Over Provides a corporation business tax credit for investment in certain manufacturing equipment, facility renovation, modernization, and expansion.

Previously Filed As

NJ A234

Provides a corporation business tax credit for investment in certain manufacturing equipment, facility renovation, modernization, and expansion.

NJ S860

Provides a corporation business tax credit for investment in certain manufacturing equipment, facility renovation, modernization, and expansion.

NJ A3860

Provides corporation business tax credit for certain investment in manufacturing equipment and manufacturing facility renovation, modernization, and expansion, or hiring and training of new employees for manufacturing purposes.

NJ S4031

Provides corporation business tax credit for certain investment in manufacturing equipment and manufacturing facility renovation, modernization, and expansion, or hiring and training of new employees for manufacturing purposes.

NJ A2681

Increases tax credits for investments made in emerging technology businesses under "New Jersey Angel Investor Tax Credit Act."

NJ S1667

Provides corporation business tax credits and gross income tax credits to businesses employing and retaining certain neurodiverse individuals.

NJ S1612

Provides corporation business and gross income tax credits for acquisition of qualified farming equipment.

NJ HB551

Creates the Steel and Advanced Manufacturing Competitiveness Act; creates Steel Industry Relief and Investment Grant Program; creates the Manufacturing Innovation and Modernization Tax Credit

NJ A4145

Provides temporary corporation business tax and gross income tax credits for certain employer-provided child care expenditures.

NJ HB1935

To Create A Modernization And Automation Tax Credit To Encourage Investment By Existing Businesses Within The State.

Similar Bills

CA SB561

An act to add Article 16 (commencing with Section 25258.

CA AB2747

Vehicles: manufacturers: engine labeling.

NJ S1239

Creates "Manufacturing Reboot Program" in EDA to provide financial assistance to certain manufacturing businesses; makes $10 million appropriation to EDA.

NJ A2467

Creates "Manufacturing Reboot Program" in EDA to provide financial assistance to certain manufacturing businesses; makes $10 million appropriation to EDA.

FL S0528

Manufacturing

CA AB2012

Vehicles: transportation of manufactured homes.

FL H0483

Manufacturing

VA HB375

Manufactured Home Lot Rental Act; right of first refusal, resident entities and localities.