New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S892

Introduced
1/9/24  
Introduced
1/13/26  
Refer
1/9/24  

Caption

Upgrades burglary of a residence to a crime of the second degree; requires mandatory period of parole ineligibility if residence was occupied at time of offense.

Impact

The legislation is expected to alleviate the burden of abandoned properties, potentially revitalizing local economies. It restricts the total tax credits to a cumulative maximum of $5 million, thus limiting state financial exposure while encouraging private sector engagement. Crucially, the bill contains provisions requiring applicants to demonstrate the property's abandonment before receiving any tax credits, ensuring that incentives are utilized as intended.

Summary

Bill S892 proposes a tax incentive for the replacement of abandoned commercial buildings in New Jersey through the provision of corporation business tax and gross income tax credits. Specifically, taxpayers who demolish these abandoned structures and construct new commercial buildings at the same site can receive a tax credit amounting to the lesser of either 25% of their total costs or up to $500,000. The bill aims to incentivize development while addressing the issue of vacant properties adversely affecting community growth.

Sentiment

The reception of S892 appears to be favorable among those advocating for economic growth and development, though discussions may arise regarding land use, particularly surrounding the preservation of agricultural land. Proponents assert that replacing abandoned buildings can enhance community value and economic opportunities. However, concerns persist about the potential for undermining agricultural areas due to expanding commercial developments, indicating a nuanced public dialogue about balancing development and preservation.

Contention

Key points of contention include the potential negative impact on farmland, as some stakeholders are wary that commercial expansion could diminish agricultural viability. The bill's proponents may need to address these environmental concerns by ensuring that any new developments do not encroach upon irreplaceable agricultural lands. The legislative discourse might reflect a broader debate about sustainable growth and the priorities for land use within New Jersey.

Companion Bills

NJ A3587

Same As Upgrades burglary of a residence to a crime of the second degree; requires mandatory period of parole ineligibility if residence was occupied at time of offense.

NJ S55

Carry Over Upgrades burglary of a residence to a crime of the second degree; requires mandatory period of parole ineligibility if residence was occupied at time of offense.

NJ S1374

Carry Over Concerns certain actions brought under "Truth-in-Consumer Contract, Warranty and Notice Act."

Previously Filed As

NJ S1110

Upgrades burglary of a residence to a crime of the second degree; requires mandatory period of parole ineligibility if residence was occupied at time of offense.

NJ A111

Upgrades burglary of a residence to a crime of the second degree; requires mandatory period of parole ineligibility if residence was occupied at time of offense.

NJ S2396

Upgrades burglary of a residence as a crime of the second degree; upgrades it to a crime of the first degree if committed while armed.

NJ S447

Upgrades burglary of residence to crime of second degree.

NJ A3815

Upgrades burglary of a residence as a crime of the second degree; upgrades it to a crime of the first degree if committed while armed.

NJ A397

Creates first degree crime of home invasion, upgrades certain residential burglaries to second degree crime; requires juvenile carjacking and home invasion offenses be tried in county where delinquency occurred.

NJ S368

Upgrades degree of crime of auto theft when committed in connection with home invasion or residential burglary.

NJ A405

Upgrades degree of crime of auto theft when committed in connection with home invasion or residential burglary.

NJ A3708

Creates first degree crime of home invasion, makes crime subject to No Early Release Act, and upgrades burglary of residence to second degree crime under certain circumstances.

NJ A2761

Requires Division of Parole to establish residency restrictions for certain sex offenders.

Similar Bills

NJ S892

Provides CBT and gross income tax credits for replacement of abandoned commercial building with new commercial building.

NJ A4068

Provides CBT and GIT credits for completion of qualified construction projects at abandoned commercial building sites.

AZ SB1511

commercial vehicles; operator; lawful presence

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 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.

AZ HB2869

electricians; certification

NJ S2950

Provides CBT and GIT credits for completion of qualified residential housing projects at abandoned commercial building sites.

CA AB895

Personal Income Tax Law: Corporation Tax Law: credits: fast food restaurants.