New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S3597

Introduced
2/13/23  

Caption

Increases tax credits for investments made in emerging technology businesses under "New Jersey Angel Investor Tax Credit Act."

Impact

If enacted, S3597 is expected to provide substantial financial incentives for individual and institutional investors looking to invest in New Jersey's emerging technology landscape. By elevating the tax credit percentages, the bill aims to encourage greater influxes of capital into innovative sectors, which could drive job creation, foster technological advancements, and promote overall economic growth in the state. Furthermore, by emphasizing investments in opportunity zones and businesses owned by diverse entrepreneurs, the bill could help address systemic economic disparities in New Jersey.

Summary

Senate Bill S3597, introduced in New Jersey, seeks to enhance the existing framework for tax incentives aimed at stimulating investments in emerging technology sectors. Specifically, the bill proposes to increase tax credits available under the New Jersey Angel Investor Tax Credit Act from 20% to 30% for qualifying investments made in emerging technology businesses. Additionally, it stipulates an increase of the additional credit from 25% to 35% for investments in certain qualifying ventures, thereby promoting investments in economically disadvantaged areas and businesses owned by minorities and women.

Contention

However, the bill may face scrutiny from various stakeholders concerned about the balance between state tax revenues and the provision of such substantial tax breaks. Critics may argue that while incentivizing investments is essential, it should not come at the expense of state funding for other vital services. The exact fiscal implications of increased tax credits and the potential overreach of state authority in promoting specific industries could emerge as points of contention in future legislative discussions.

Companion Bills

NJ A5056

Same As Increases tax credits for investments made in emerging technology businesses under "New Jersey Angel Investor Tax Credit Act."

Similar Bills

NJ S3189

Increases amount of tax credits for investments made in certain technology business ventures under "New Jersey Angel Investor Tax Credit Act."

NJ A2365

Increases amount of tax credits for investments made in certain technology business ventures under "New Jersey Angel Investor Tax Credit Act."

NJ S4255

Increases amount of tax credits for investments made in certain technology business ventures under "New Jersey Angel Investor Tax Credit Act."

NJ A5557

Increases amount of tax credits for investments made in certain technology business ventures under "New Jersey Angel Investor Tax Credit Act."

NJ A4916

Amends "New Jersey Angel Investor Tax Credit Act" to provide additional tax credits for investments in high-growth businesses.

NJ A1359

Increases tax credits for investments made in emerging technology businesses under "New Jersey Angel Investor Tax Credit Act."

NJ A5056

Increases tax credits for investments made in emerging technology businesses under "New Jersey Angel Investor Tax Credit Act."

NJ S1629

Increases tax credits for investments made in emerging technology businesses under "New Jersey Angel Investor Tax Credit Act."