New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A2790

Introduced
1/9/24  

Caption

Provides corporation business tax credits and gross income tax credits for purchase of certain compressed natural gas vehicles.

Impact

The bill is expected to stimulate the adoption of cleaner transportation options by providing significant tax incentives. By transitioning to CNG vehicles, the legislation seeks to lessen environmental impacts associated with traditional fossil fuels. This shift not only aligns with broader goals of reducing greenhouse gas emissions but also aims to support local businesses by lowering their operational costs. The clear structure for credit application, which requires certification from the Commissioner of Environmental Protection, establishes a framework that ensures only qualifying vehicles receive benefits under the program.

Summary

Assembly Bill A2790 introduces corporation business tax credits and gross income tax credits for the purchase of certain compressed natural gas (CNG) vehicles. The bill is aimed at promoting the use of CNG vehicles by offering financial incentives to businesses and personal income taxpayers. The credits will be available for purchases made in the tax years 2023, 2024, and 2025, allowing taxpayers to claim credit amounts that decrease over this period. Specifically, businesses can receive up to $3,500 for CNG passenger automobiles and up to $25,000 for Class 8 CNG trucks in the first year, with gradual reductions in subsequent years.

Contention

While the bill has the potential to create economic benefits and environmental improvements, it may face scrutiny from lawmakers concerned about the adequacy of regulations on CNG vehicle emissions and the efficacy of tax credit systems in promoting actual change. Some opponents may question whether the incentives are proportional to the environmental benefits gained or if they merely subsidize a transitional technology. Legislative discussions could also address the implications for local governments and existing incentives for electric vehicles, which may conflict with the aims of A2790.

Companion Bills

NJ S108

Same As Provides corporation business tax credits and gross income tax credits for purchase of certain compressed natural gas vehicles.

NJ A2673

Carry Over Provides corporation business tax credits and gross income tax credits for purchase of certain compressed natural gas vehicles.

NJ S1987

Carry Over Provides corporation business tax credits and gross income tax credits for purchase of certain compressed natural gas vehicles.

Similar Bills

NJ S108

Provides corporation business tax credits and gross income tax credits for purchase of certain compressed natural gas vehicles.

NJ A2673

Provides corporation business tax credits and gross income tax credits for purchase of certain compressed natural gas vehicles.

NJ S1987

Provides corporation business tax credits and gross income tax credits for purchase of certain compressed natural gas vehicles.

LA SB271

Provides for equivalency of the special fuels tax with the gasoline tax on motor vehicles that operate on the highways using liquefied natural gas, liquefied petroleum gas, or compressed natural gas. (7/1/15) (EN +$6,000,000 SD RV See Note)

WV HB4336

Providing for the valuation of natural resources property

NJ S1849

Provides tax credit under corporation business tax and gross income tax for certain costs incurred in purchase of equipment used by private facilities to conduct motor vehicle safety inspections.

WV SB395

Relating to valuation of industrial property and natural resources by Tax Commissioner

WV HB4850

Removing the sunset clause from Oil and Gas Personal Property Tax