New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A1359

Introduced
1/9/24  

Caption

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

Impact

By enhancing the tax credits through A1359, New Jersey aims to stimulate economic growth and encourage the development of emerging technologies within the state. This change is expected to attract more investors and venture capital into technology sectors, thereby fostering innovation and job creation. The proposed increase in tax credits may particularly benefit companies that are in underserved or economically disadvantaged areas, potentially leading to a more equitable economic landscape.

Summary

Assembly Bill A1359 proposes to increase the tax credits available for investments made in New Jersey's emerging technology businesses. Specifically, the bill raises the standard tax credit from 20% to 30% of qualified investments and also increases the potential additional credit from 25% to 35% for taxpayers who invest in businesses located in designated opportunity zones or those certified as minority or women's businesses. This incentive aims to encourage more investment in sectors identified as critical for technological advancement in New Jersey.

Contention

However, the bill may not be devoid of contention. Critics could argue that increasing tax credits might lead to reduced state revenue, particularly if many investors begin to claim these credits. Additionally, some opponents may question whether the funds will truly impact the community or simply enrich investors without resulting in tangible benefits. The effectiveness and oversight of these tax credits are likely to be points of debate as the bill progresses through legislative discussions.

Companion Bills

NJ S1629

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

NJ A5056

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

NJ S3597

Carry Over 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 A5557

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 A4916

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

NJ S1629

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 S3597

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