New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S3058

Introduced
9/29/22  

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 financial implications of S3058 are notable, as the maximum value of tax credits allowed under the bill does not exceed $10,000 per business entity. To qualify for these credits, taxpayers must provide receipts for the commodities purchased, verification from the Department of Agriculture, and affidavits stating that the products will be used in production. This requirement aims to ensure proper validation of the subsidy and encourages compliance with state regulations, while financially assisting businesses in the industry.

Summary

Senate Bill S3058, introduced by Senator Edward Durr, proposes to provide tax credits to owners and operators of breweries and wineries in New Jersey. These credits are intended to cover the costs incurred for purchasing Jersey Fresh products, specifically commodities from licensees of the Jersey Fresh Quality Grading Program. This measure aims to support local agriculture by incentivizing breweries and wineries to utilize fresh, locally-sourced ingredients in their products.

Contention

Discussions around the bill may arise concerning the balance between state support for local agriculture and potential administrative burdens on small business operators. While proponents argue that such support is vital for boosting the local economy and ensuring the quality of products offered by breweries and wineries, concerns may be raised regarding the efficacy of tax credits as a tool for economic development versus other potential forms of support or incentives. The bill’s enactment may also prompt ongoing evaluations of its impact on local agricultural markets and the beverage industry.

Companion Bills

NJ A4845

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.

Similar Bills

NJ S4095

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

NJ A2979

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

NJ A4845

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 A2626

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

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.