New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A2097

Introduced
1/9/24  

Caption

Provides corporation business tax and gross income tax credits for purchase and installation of electric vehicle charging stations and for commercial zero emission vehicle fleet conversions.

Impact

The bill suggests a series of tax credits: 50% of the costs associated with purchasing and installing electric vehicle charging stations is eligible for a tax credit, capped at $1,000 per station. Additionally, for commercial zero emission vehicles, the credit is set at 50% of the cost difference compared to conventional vehicles, with maximum limits based on vehicle weight. This financial support encourages businesses to invest in electric vehicle infrastructure and fleets, aligning state business practices with broader environmental goals.

Summary

Assembly Bill A2097 aims to promote the adoption of electric vehicles and the installation of charging infrastructure through financial incentives. Specifically, it provides corporation business tax and gross income tax credits for the purchase and installation of electric vehicle charging stations as well as for the conversion to commercial zero emission vehicle fleets. The proposed tax incentives are designed to reduce barriers for businesses and consumers alike in transitioning to greener vehicle technologies, contributing to environmental sustainability efforts.

Contention

While the bill generally anticipates positive outcomes in terms of environmental benefits, there are potential points of contention regarding its implementation. Critics may argue about the feasibility and effectiveness of the proposed credits, questioning whether they will sufficiently incentivize desired behaviors or disproportionately benefit larger corporations. Furthermore, the regulation process managed by the Commissioner of Environmental Protection introduces bureaucratic steps that some may view as hurdles in a rapidly evolving technological landscape.

Companion Bills

NJ S210

Same As Provides corporation business tax and gross income tax credits for purchase and installation of electric vehicle charging stations and for commercial zero emission vehicle fleet conversions.

NJ A1447

Carry Over Provides corporation business tax and gross income tax credits for purchase and installation of electric vehicle charging stations and for commercial zero emission vehicle fleet conversions.

NJ S429

Carry Over Provides corporation business tax and gross income tax credits for purchase and installation of electric vehicle charging stations and for commercial zero emission vehicle fleet conversions.

Similar Bills

NJ S429

Provides corporation business tax and gross income tax credits for purchase and installation of electric vehicle charging stations and for commercial zero emission vehicle fleet conversions.

NJ A1447

Provides corporation business tax and gross income tax credits for purchase and installation of electric vehicle charging stations and for commercial zero emission vehicle fleet conversions.

NJ S210

Provides corporation business tax and gross income tax credits for purchase and installation of electric vehicle charging stations and for commercial zero emission vehicle fleet conversions.

NJ A545

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NJ A1262

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NJ S2297

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NJ A2223

Provides credit under corporation business tax and gross income tax for construction of buildings in accordance with certain energy and environmental performance standards.

NJ A3420

Provides credit under corporation business tax and gross income tax for construction of buildings in accordance with certain energy and environmental performance standards.