Establishes one-time tax credits for certain organic farmers.

This bill provides a one-time tax credit for New Jersey organic farmers who paid higher fees to switch from state certification to an accredited certifying agent after May 30, 2022. It directly affects farmers certified by the NJ Department of Agriculture on January 11, 2022, who incurred extra costs to obtain organic certification from an accredited agent during May 30-December 31, 2022. The credit equals the difference between fees paid to the accredited agent and fees paid to the state during that period, applied against corporate business tax or gross income tax. Farmers must submit documentation from the Department of Agriculture to claim the credit when filing taxes.