Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells.

This bill exempts sales and use taxes for fuel cell devices, systems, and certain products powered by fuel cells in New Jersey. It directly affects businesses selling fuel cell technology (like residential power systems or vehicles) and consumers purchasing these products. The key provision expands existing tax exemptions for clean energy by adding: (1) fuel cell devices generating power through electrochemical processes, (2) tangible property (e.g., vehicles or equipment) powered exclusively by embedded fuel cells, and (3) natural gas used as fuel in these systems. The exemption applies to sales, use, and electricity generated by qualifying fuel cells, effective four months after enactment.