Provides corporation business tax and gross income tax credits for purchase and installation of electric vehicle charging stations and for commercial zero emission vehicle fleet conversions.

This bill provides New Jersey businesses with tax credits to support electric vehicle infrastructure and fleet transitions. It offers a 50% credit (capped at $1,000 per station) for purchasing and installing EV charging stations used in business operations or at a primary residence, plus a 50% credit on the cost difference between zero-emission commercial vehicles and comparable conventional vehicles - with caps of $25,000, $50,000, or $100,000 based on vehicle weight. Taxpayers must apply for certification from the Environmental Protection Commissioner, who has 90 days to approve applications. Credits are non-refundable but can be carried forward for up to seven years and apply for five years starting January 1 after the bill’s effective date.