New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A722

Introduced
1/9/24  

Caption

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

Impact

The introduction of A722 is expected to have significant implications for state tax laws, particularly concerning the treatment of agricultural products in the alcoholic beverage sector. By adding a tax credit for purchases from Jersey Fresh Quality Grading Program licensees, the bill aims to elevate local produce usage, thereby benefiting both the agricultural community and the local economy. This support for local products may also promote healthier consumption patterns and enhance the cultural significance of New Jersey's brewing and winemaking heritage.

Summary

Assembly Bill A722 aims to stimulate local agriculture by providing tax credits to breweries and wineries in New Jersey for purchasing Jersey Fresh products. This initiative encourages the use of state-grown agricultural products in the production of beer and wine, potentially enhancing the local economy and sustainability of the agricultural sector. The credit provided is equivalent to the cost of eligible commodities purchased, capped at $10,000 per entity, fostering a direct link between local farmers and producers in the beverage industry.

Contention

Although the bill is geared towards economic support, potential points of contention may arise regarding the fiscal impacts on the state budget and the implications for non-local producers. Critics might argue that such tax incentives could lead to a bias towards local producers at the expense of broader market competition. Furthermore, the requirement for rigorous documentation, including receipts and affidavits for qualifying purchases, might pose administrative challenges for some smaller businesses. Outlining the specifics of eligible products and providers further increases the complexity and could spawn discussions surrounding who qualifies as a Jersey Fresh producer.

Companion Bills

NJ S3217

Same As Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ S3058

Carry Over Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ A4845

Carry Over Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

Similar Bills

NJ S4095

Provides corporation business and gross income tax credits for acquisition of qualified farming equipment.

NJ A2979

Establishes loan program and provides corporation business tax and gross income tax credits for establishment of new vineyards and wineries.

NJ S3058

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ S3217

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ A4845

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ S1986

Establishes loan program and provides corporation business tax and gross income tax credits for establishment of new vineyards and wineries.

NJ S107

Establishes loan program and provides corporation business tax and gross income tax credits for establishment of new vineyards and wineries.

NJ A2626

Provides corporation business tax and gross income tax credits to farmers who develop qualified native pollinator habitat on farms.