New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A2788

Introduced
1/9/24  

Caption

Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells.

Impact

By exempting sales of fuel cell devices and related products from the sales and use tax, the state hopes to incentivize businesses and consumers to invest in these technologies. The bill expands existing tax benefits for solar energy systems to include fuel cells, thus aiming to level the playing field for different renewable energy sources. It also stipulates exemptions for natural gas utilized in fuel cells and electricity generated by these systems, effectively broadening the tax relief to encompass various stages of fuel cell utility and application, fostering economic development in the growing green energy sector.

Summary

Assembly Bill A2788 proposes a significant modification to the state's sales and use tax structure, providing exemptions specifically for the sales of fuel cell devices, systems, and certain tangible personal properties powered by these technologies. The bill recognizes the vital role that fuel cells play in generating clean and reliable energy through electrochemical reactions, aiming to encourage their wider deployment in various sectors including residential, industrial, and commercial applications. This tax exemption is intended to support the adoption of fuel cell technology in order to promote sustainability and reduce greenhouse gas emissions, which contributes to cleaner air and overall public health benefits.

Conclusion

Overall, A2788 represents a proactive step towards embracing innovative energy solutions within the state, aligning with national trends towards renewable energy usage. It emphasizes the importance of adapting tax policies to support sustainable technologies while navigating the balance between environmental goals and economic implications.

Contention

However, discussions around A2788 may lead to contention over various points including the financial implications of the tax exemptions on state revenue. Critics may argue that while promoting clean energy is essential, the long-term fiscal impact of these exemptions needs careful consideration, especially if they affect the state’s budget and funding for essential services. Additionally, there could be debates over whether the focus on fuel cells, particularly those using natural gas, aligns with broader environmental goals of reducing dependency on fossil fuels.

Companion Bills

NJ S752

Same As Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells.

NJ S400

Carry Over Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells.

NJ A2375

Carry Over Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells.

Similar Bills

NJ S752

Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells.

NJ S400

Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells.

NJ A2375

Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells.

NV SB314

Revises provisions relating to energy storage systems. (BDR 58-60)

CA AB745

Sales and use taxes: exemption: retail hydrogen vehicle fuel.

CA AB3000

Sales and use taxes: exemption: retail hydrogen vehicle fuel.

NV SB314A

Revises provisions relating to energy storage systems. (BDR 58-60)

CA AB3156

Public resources: electric vehicle charging stations.