S.1362

Provides gross income tax credits to support development of New Jersey-based small business start-ups.

Introduced·1/13/26
Introduced Text

New Jersey S1362 provides gross income tax credits to support the development of New Jersey-based small business start-ups.

New Jersey S1362 provides gross income tax credits to support the development of New Jersey-based small business start-ups. The bill limits the credits to the tax otherwise due and required to be paid for the taxable year to which the credit applies. A qualified small business is defined as a business registered in New Jersey, deriving a majority of its income from business activities within the state, having no more than 50 employees in any calendar month during the first taxable year of profitability, and having net income of not more than $100,000 from all business activities during the.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Economic Growth Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Jan 13

Senate

Introduced in the Senate, Referred to Senate Economic Growth Committee