New Jersey S 1880: Adds two employees to boards of trustees of State colleges and county colleges.

Bill Text

S1880 

SENATE, No. 1880 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Senator LATHAM TIVER

District 8 (Atlantic and Burlington)

SYNOPSIS

���� Allows tax credits for supermarkets with dedicated 
displays for Jersey Fresh products.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

�� 

An Act allowing tax credits for supermarkets with 
dedicated displays for Jersey Fresh products, supplementing P.L.1945, c.162 
(C.54:10A-1 et seq.) and chapter 4 of Title 54A of the New Jersey Statutes.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� a.� A taxpayer shall be 
allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, 
c.162 (C.54:10A-5) if the taxpayer maintains a dedicated display space for 
Jersey Fresh products and New Jersey organic certified products in a grocery store 
or a small food retailer.� For a display in a grocery store, the credit shall 
be in the amount of $2,000 in a privilege period for each dedicated display 
space that measures 25 square feet of floor space or more, and is maintained 
for 120 days or more during the privilege period.� For a display in a small 
food retailer, the credit shall be in the amount of $1,000 in a privilege 
period for each dedicated display space that measures 12 square feet of floor 
space or more, and is maintained for 120 days or more during the privilege 
period.

���� b.� The director shall 
prescribe the order of priority of the application of the credit allowed under 
this section and any other credits allowed by law against the tax imposed under 
section 5 of P.L.1945, c.162 (C.54:10A-5).� The amount of the credit applied 
under this section against the tax imposed pursuant to section 5 of P.L.1945, 
c.162 (C.54:10A-5) for a privilege period, together with any other credits 
allowed by law, shall not reduce the tax liability to an amount less than the 
statutory minimum provided in subsection (e) of section 5 of P.L.1945, c.162 
(C.54:10A-5). 

���� c.� As used in this section:

���� "Grocery store" 
means a self-service retail establishment that occupies at least 2,500 square 
feet and that sells household foodstuffs for off-site consumption, including, 
but not limited to, fresh produce, meat, poultry, fish, deli products, dairy 
products, canned foods, dry foods, beverages, baked foods, or prepared foods.� 
"Grocery store" shall not include an establishment that handles only 
prepackaged food that does not require time or temperature controls for food 
safety.

���� "Jersey Fresh products" 
means products promoted by the Jersey Fresh quality grading, marketing, and 
labeling program operated by the Department of Agriculture and pursuant to 
which fresh, locally grown fruits and vegetables are labeled as Jersey Fresh, 
locally grown nursery crops are labeled as Jersey Grown, locally aquacultured 
or wild-caught fish and shellfish are labeled as Jersey Seafood, and processed 
foods made with New Jersey-sourced agricultural products are labeled as Made 
with Jersey Fresh.

���� "New Jersey certified 
organic products" means products certified by the Department of 
Agriculture pursuant to P.L.2003, c.176 (C.4:10-79).

���� "Small food 
retailer" means a small retail outlet, with less than 2,500 square feet, 
which sells a limited selection of foods and other products, such as a bodega, 
convenience store, corner store, neighborhood store, small grocery, or 
small-scale store.

���� 2.��� a.� A taxpayer shall be 
allowed a credit against the tax otherwise due for the taxable year under the 
"New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., if the 
taxpayer maintains a dedicated display space for Jersey Fresh products and New 
Jersey certified organic products in a grocery store or a small food retailer.� 
For a display in a grocery store, the credit shall be in the amount of $2,000 
in a taxable year for each dedicated display space that measures 25 square feet 
of floor space or more, and is maintained for 120 days or more during the 
taxable year.� For a display in a small food retailer, the credit shall be in 
the amount of $1,000 in a taxable year for each dedicated display space that 
measures 12 square feet of floor space or more, and is maintained for 120 days 
or more during the taxable year.

���� b.� The director shall 
prescribe the order of priority of the application of the credit allowed under 
this section and any other credits allowed by law against the tax otherwise due 
for the taxable year under N.J.S.54A:1-1 et seq.� The amount of the credit 
applied under this section against the tax imposed under N.J.S.54A:1-1 et seq. 
for the taxable year, together with any other credits allowed by law, shall not 
reduce the tax liability to an amount less than zero.

���� c.� A business entity that is 
classified as a partnership for federal income tax purposes shall not