Provides CBT tax credit for retrofit of existing warehouses with solar-ready zone once solar panels are installed.

This bill provides a tax credit under New Jersey's corporation business tax for businesses that retrofit existing warehouses (100,000+ sq ft used for storage) with a "solar-ready zone" and then install solar panels. The credit covers up to 50% of retrofit costs or $250,000 per warehouse, with a maximum of eight warehouses per business per tax period. Businesses must prove solar panels are installed before claiming the credit, and the total credits across all businesses cannot exceed $25 million. The credit applies only to warehouses meeting specific size and solar-ready zone requirements defined in the bill.