New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S2297

Introduced
1/25/24  

Caption

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

Impact

The bill’s implementation is expected to have significant implications for state laws concerning energy and taxation. By facilitating tax credits for solar energy installations, it seeks to reduce the financial barriers for households and businesses looking to adopt solar technologies. This aligns with broader environmental objectives to reduce dependence on fossil fuels and combat climate change, thus reshaping the energy landscape in New Jersey.

Summary

Senate Bill S2297 proposes tax credits for certain solar energy system expenditures, providing incentives for both residential and commercial property owners to invest in solar energy systems. The bill allows taxpayers to claim a credit equal to 35% of qualified expenditures, up to $5,000 for residential properties, $350 per unit for apartment buildings, and $500,000 for commercial and industrial properties. This initiative aims to promote the use of solar energy and support the transition towards renewable energy sources in New Jersey.

Contention

Debate surrounding S2297 may arise from concerns regarding the potential fiscal impact on state revenue, as the cumulative cap on credits is set at $25 million per year. Critics might express apprehension about how this financial incentive program could affect the overall budget and funding for other essential services. Additionally, discussions could also engage with the effectiveness of such incentives in driving sustainable energy solutions versus potential over-reliance on government subsidies.

Companion Bills

NJ A545

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

NJ A1262

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

Similar Bills

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 S1323

Revises various provisions concerning New Jersey Aspire Program and surrender of tax credits issued under New Jersey Economic Recovery Act of 2020.

NJ A2076

Revises various provisions concerning New Jersey Aspire Program and surrender of tax credits issued under New Jersey Economic Recovery Act of 2020.

NJ S4175

Revises various requirements of New Jersey Aspire Program and establishes Redevelopment Project Bridge Financing Program.

NJ A5833

Revises various requirements of New Jersey Aspire Program and establishes Redevelopment Project Bridge Financing Program.

MN SF132

Individual income and corporate franchise taxes, certain state aid programs and public finance provisions modifications and appropriation

KS SB323

Providing for the election of county appraisers.