New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S3189

Introduced
5/9/24  
Refer
5/9/24  
Report Pass
10/10/24  
Refer
10/10/24  
Report Pass
2/3/25  
Engrossed
2/25/25  
Refer
2/25/25  
Report Pass
6/19/25  
Engrossed
6/30/25  
Enrolled
6/30/25  
Chaptered
6/30/25  

Caption

Makes various changes to "New Jersey Angel Investor Tax Credit Act" and Technology Business Tax Certificate Transfer Program; repeals "New Jersey Ignite Act."

Impact

The passing of S3189 is expected to bolster the state's economy by facilitating greater investment in emerging technology sectors. By increasing the amount of tax credits available, the bill encourages investors to direct their capital towards innovative companies within New Jersey. The addition of regulations aimed at supporting minority-owned businesses reflects an intent to foster a more inclusive economic environment. The bill outlines specific criteria to ensure that financial assistance is utilized to promote growth within these targeted areas, contributing to job creation and technological advancement.

Summary

Senate Bill S3189 introduces several modifications to the New Jersey Angel Investor Tax Credit Act and the Technology Business Tax Certificate Transfer Program. The bill aims to enhance the state’s support for emerging technology and biotechnology sectors through increased tax credits for qualifying investments. The legislation also repeals the New Jersey Ignite Act, streamlining the process for businesses to obtain financial assistance and tax benefits. Notably, it aims to allocate funds more efficiently, ensuring that a significant portion of tax benefits is reserved for minority or women-owned businesses and those located in designated innovation zones.

Sentiment

Debate surrounding S3189 was largely favorable, with proponents emphasizing its potential to drive economic growth and enhance New Jersey's competitiveness in the technology market. Lawmakers and stakeholders voiced strong support, believing that the enhancements to the tax credit system would attract more investors and startups to the state. However, some concerns were raised regarding the sustainability of the increased tax credit program and its long-term effects on the state budget. Generally, the sentiment was optimistic about the bill's ability to address investment gaps in certain communities.

Contention

Despite its broad support, there were points of contention during discussions on S3189, particularly regarding the allocation of funds to different business categories and how effectively the bill's provisions would translate into meaningful financial assistance. Critics argued that the focus on specific sectors could divert resources away from other crucial areas needing support. Moreover, the guidelines surrounding the allocation of tax credits based on corporate performance raised questions about equity and access among smaller or less established firms.

Companion Bills

NJ A2365

Same As Makes various changes to "New Jersey Angel Investor Tax Credit Act" and Technology Business Tax Certificate Transfer Program; repeals "New Jersey Ignite Act."

NJ A5557

Carry Over Increases amount of tax credits for investments made in certain technology business ventures under "New Jersey Angel Investor Tax Credit Act."

NJ S4255

Carry Over Increases amount of tax credits for investments made in certain technology business ventures under "New Jersey Angel Investor Tax Credit Act."

NJ A4004

Same As Provides for filing extension and alternate medical documentation in PFRS, SPRS, or PERS for accidental disability retirement in certain circumstances; extends accidental death benefit for survivors of certain SPRS retirees.

Previously Filed As

NJ A2681

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

NJ S1241

"New Jersey Makes, the World Takes Act"; allows corporation business tax credit for selling New Jersey made products.

NJ S3251

Makes various changes to New Jersey Infrastructure Bank's enabling act.

NJ A5191

Makes various changes to New Jersey Infrastructure Bank's enabling act.

NJ S3558

"Made in New Jersey Tax Credit Act"; provides CBT tax credits to taxpayers that purchase "New Jersey made" products.

NJ A3431

"New Jersey Loves New Jersey Farmers Act"; provides corporation business tax credits and gross income tax credits to commercial farm operators for price loss.

NJ S739

"New Jersey Loves New Jersey Farmers Act"; provides corporation business tax credits and gross income tax credits to commercial farm operators for price loss.

NJ AJR184

Establishes "New Jersey Technology Task Force."

NJ A2494

"New Jersey Works Act"; concerns businesses and pre-employment training programs; provides tax credit to businesses supporting pre-employment training programs; appropriates $1 million.

NJ A3193

Eliminates $375 minimum Corporation Business Tax on New Jersey S corporations with New Jersey gross receipts of less than $100,000.

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