Provides corporation business tax credits and gross income tax credits to farm employers for providing lodging or transportation benefits.

This bill provides tax credits to New Jersey farm employers who offer lodging or transportation benefits to their employees. Farm employers can claim a $250 credit per employee for lodging and up to $500 per employee for transportation benefits, provided the lodging is on-site, required for employment, and offered continuously for six weeks, while transportation benefits must reimburse documented commute costs like public transit or fuel. Unused credits can be carried forward for up to four years. The credits apply against corporation business tax and gross income tax liabilities, but cannot exceed 50% of the tax owed.