Makes various changes to "New Jersey Angel Investor Tax Credit Act" and Technology Business Tax Certificate Transfer Program; repeals "New Jersey Ignite Act."*

This bill increases tax credits for investors who fund New Jersey emerging technology businesses by raising the credit rate from 20% to 60% of qualified investments (with an additional 5% available for investments in opportunity zones, low-income communities, or diverse entrepreneurs, making it 65% total). It lowers the employee threshold for qualifying businesses from 225 to 150 employees, expanding eligibility to more small technology companies. The bill also revises definitions of qualifying businesses and investments under the "New Jersey Angel Investor Tax Credit Act" while repealing the "New Jersey Ignite Act." These changes directly affect investors, emerging technology businesses, and qualified venture funds seeking tax benefits.