New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S2863

Introduced
3/4/24  

Caption

Establishes one-time tax credits for certain organic farmers.

Impact

The introduction of this tax credit is anticipated to mitigate the economic burden on organic farmers compelled to seek certification from accredited agents rather than the state. By granting these one-time credits, the bill acknowledges the cost disparities faced by farmers who maintain compliance with organic standards amid abrupt regulatory shifts. The hopeful outcome is that this will support the sustainability and growth of the organic agricultural sector within New Jersey. The provisions also outline specific criteria qualifying farmers for the tax credit, which helps maintain clarity and ensure proper allocation of the benefits to those genuinely impacted by the shift in certification policies.

Summary

Bill S2863 aims to establish one-time tax credits for certain identified organic farmers in New Jersey. The impetus for this legislation stems from changes in the state's organic certification process; effective May 30, 2022, the New Jersey Department of Agriculture ceased certifying organic agricultural products, redirecting farmers to obtain accreditation from external certifying agents. This bill intends to financially alleviate the costs incurred by these farmers during this transition period, particularly for certification fees that exceed their previous fees under state certification. The tax credits will specifically apply for the privilege periods commencing on or after January 1, 2022, and are structured to provide credits against corporation business tax and gross income tax.

Contention

Despite the intended support for organic farmers, there may be contention surrounding the bill’s provisions and its effectiveness. Some stakeholders may express concerns about the sufficiency of these credits to cover the differential costs and whether the timelines for application and certification may pose additional burdens. Additionally, debates may arise regarding the ongoing shift of regulatory authority from state-led to privately accredited entities, possibly leading to discrepancies in certification standards and impacts on market competition. Therefore, while the bill aims to provide necessary financial relief, its long-term effectiveness and governance of organic farming standards remain subjects for discussion among lawmakers and affected stakeholders.

Companion Bills

NJ A3769

Same As Establishes one-time tax credits for certain organic farmers.

NJ A4216

Carry Over Establishes one-time tax credits for certain organic farmers.

NJ S4188

Carry Over Establishes one-time tax credits for certain organic farmers.

Previously Filed As

NJ S4188

Establishes one-time tax credits for certain organic farmers.

NJ S1645

Establishes one-time tax credits for certain organic farmers.

NJ A4216

Establishes one-time tax credits for certain organic farmers.

NJ A3769

Establishes one-time tax credits for certain organic farmers.

NJ A2979

Establishes loan program and provides corporation business tax and gross income tax credits for establishment of new vineyards and wineries.

NJ S1986

Establishes loan program and provides corporation business tax and gross income tax credits for establishment of new vineyards and wineries.

NJ S107

Establishes loan program and provides corporation business tax and gross income tax credits for establishment of new vineyards and wineries.

NJ A2626

Provides corporation business tax and gross income tax credits to farmers who develop qualified native pollinator habitat on farms.

NJ S4469

"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 A5714

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

Similar Bills

NJ A4216

Establishes one-time tax credits for certain organic farmers.

NJ S4188

Establishes one-time tax credits for certain organic farmers.

NJ S1645

Establishes one-time tax credits for certain organic farmers.

NJ A3769

Establishes one-time tax credits for certain organic farmers.

CA AB866

Food and agriculture: Feed Inspection Advisory Board: California Seed Law.

CA AB1016

Pest control operations: aircraft operations: private applicator.

NJ S114

Provides tax credits to vineyards and wineries for qualified capital expenses.

NJ S1994

Provides tax credits to vineyards and wineries for qualified capital expenses.