New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S927

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

Caption

Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

Impact

If enacted, S927 will affect state tax laws by introducing a new tax credit provision for food establishments, thereby incentivizing the purchase of local produce. The practical impact would include a reduction in tax liabilities for participating establishments, allowing them to retain more revenue. This could lead to increased economic activity in local agricultural sectors and foster a more robust food system within the state. The bill is expected to catalyze a connection between local suppliers and businesses while potentially creating more job opportunities within the food industry.

Summary

Senate Bill S927, also known as the 'Grown Here, Eaten Here Act,' is designed to support local agriculture by providing Corporation Business Tax (CBT) and New Jersey Gross Income Tax (GIT) credits to qualifying food establishments. The act allows these establishments to claim a credit equal to 10 percent of their costs incurred in purchasing locally-grown or manufactured ingredients. The initiative aims to promote the use of local foods in preparation and encourage the patronage of local farmers and producers. The implementation of this tax credit may enhance food quality and support community health by providing fresher ingredients to consumers.

Sentiment

The sentiment surrounding S927 appears to be generally supportive, particularly among agricultural advocates and local businesses. Supporters argue that this bill not only benefits the businesses directly involved but also supports farmers, thereby enhancing the overall economic landscape of New Jersey. However, there may be concerns regarding the allocation of the financial benefits and whether they sufficiently address larger, systemic issues in local agriculture and food accessibility.

Contention

Notable points of contention that may arise include the limitation of tax credits to 'qualifying food establishments,' which could exclude certain businesses from participating in the program. Moreover, the effectiveness of the bill in genuinely boosting local purchasing and propelling economic development can be challenged. Critics may raise concerns about the fairness of tax incentives and the potential need for more extensive measures to support the agricultural economy and ensure broader accessibility of local produce.

Companion Bills

NJ A3832

Same As Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

NJ A757

Carry Over Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

NJ S1697

Carry Over Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

NJ S3683

Carry Over Requires schools and child care centers to test drinking water for lead every two years and install filters certified to reduce lead levels.

Previously Filed As

NJ S1868

Allows certain volunteer firefighters, rescue and first aid squad members to claim $500 income tax deduction.

NJ S1133

Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

NJ A117

Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

NJ A2813

Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

NJ A2502

Provides $1,000 income tax deduction for certain volunteer firefighters and members of first aid and rescue squads.

NJ S927

"Grown Here, Eaten Here Act"; provides CBT and GIT tax credits to qualifying food establishments for costs of purchasing certain local ingredients.

NJ SB00373

An Act Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighters, Volunteer Fire Police Officers And Volunteer Ambulance Members.

NJ S2450

Eliminates fee for special plates for firefighters and members of first aid or rescue squads.

NJ A1157

Eliminates fee for special plates for firefighters and members of first aid or rescue squads.

NJ S2448

Allows gross income tax credit for volunteer firefighters.

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