New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A4845

Introduced
11/14/22  

Caption

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

Impact

The bill is expected to have a positive impact on both the brewery and winery sectors and the local agriculture industry in New Jersey. By integrating more Jersey Fresh products into production, it encourages partnerships between breweries, wineries, and local farmers. This not only benefits local economies but also aligns with growing consumer demands for locally sourced and sustainably produced products. Furthermore, by facilitating such partnerships, the bill supports state goals of enhancing agricultural strength and resilience, potentially leading to better market stability for local farmers.

Summary

Assembly Bill A4845 aims to provide financial incentives for breweries and wineries in New Jersey by offering tax credits for the purchase of Jersey Fresh products. Specifically, the bill allows these businesses to claim a credit equal to the cost of commodities acquired from Jersey Fresh Quality Grading Program licensees, which are intended to be used in beer or wine production. The maximum value of these credits is capped at $10,000 per tax year, enhancing the economic feasibility for breweries and wineries to incorporate local agricultural products into their offerings. This initiative also seeks to promote local agriculture by supporting New Jersey's farming community.

Contention

Notably, the bill may face scrutiny regarding its allocation of public funds through tax credits. Critics may question the effectiveness of similar tax incentive programs in achieving their intent, particularly in ensuring that benefits truly reach local producers and do not disproportionately favor larger operations over small new entrants. Additionally, ensuring that the Jersey Fresh branding remains genuine and not diluted by the increased demand for products could be a point of contention. As the proposed tax credits could significantly impact state revenue, discussions may also arise about the long-term fiscal implications for the state's budget.

Companion Bills

NJ S3058

Same As Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

Previously Filed As

NJ S3217

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ S3058

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ A722

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ S4546

Provides CBT and GIT credits to certain food and drink establishments for purchase of certain local ingredients and products.

NJ S1994

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

NJ S114

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

NJ A4217

Allows tax credits for supermarkets with dedicated displays for Jersey Fresh products.

NJ S3023

Allows tax credits for supermarkets with dedicated displays for Jersey Fresh products.

NJ S632

Allows tax credits for supermarkets with dedicated displays for Jersey Fresh products.

NJ A2979

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

Similar Bills

NJ S4095

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

NJ S4546

Provides CBT and GIT credits to certain food and drink establishments for purchase of certain local ingredients and products.

NJ A2979

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

NJ S3058

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ S3217

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ A722

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ S107

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.