Directs DOLWD to establish regional farm wage; provides corporation business tax credits and gross income tax credits to farm employers paying certain farm worker wages.

This bill creates tax credits for New Jersey farm employers who pay workers above a regional wage benchmark. It directs the Department of Labor to set an annual "regional farm wage" by averaging agricultural wages from Pennsylvania, New York, and Delaware. Employers receive corporation business tax and gross income tax credits equal to the difference between what they pay workers and the regional wage benchmark, capped at 50% of tax liability. Unused credits can be carried forward for up to four tax periods. The bill affects farm employers in New Jersey who hire workers on piece-rate or hourly pay for farm labor.