A 5170 New Jersey General Assembly · 2024-2025 Regular Session

Requires State to purchase certain unused tax credits issued under New Jersey Economic Recovery Act of 2020.

This bill requires the New Jersey state government to purchase unused tax credits from two specific programs: the New Jersey Aspire Program and the Cultural Arts Incentives Program. It mandates the Division of Taxation to buy these unused credits at 85% of their value, provided the tax credit certificate was issued at least one year before the purchase application. This applies to developers or holders who originally received these credits but did not use them. The bill changes prior law, which allowed the state to optionally purchase such credits, by making it mandatory for these two programs.
Sub-Topics: Tax Credits
Bill status signed all 5 stages cleared
Introduction
Dec 2024
Committee Review
May 2025
General Assembly Passage
May 2025
Senate Passage
Jun 2025
Signed into Law
Jul 2025
Introduced Dec 19, 2024 Signed Jul 22, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced Version Reprint AAP 5/15/25 1R · 3 edits
MINOR
The bill was restructured after its Assembly Appropriations Committee report: the original single section amending P.L.2020, c.156, s.89 was struck and replaced with a new section that makes the same policy changes but now references P.L.2025, c.2, s.9 as the cross-reference, indicating the underlying statute was itself recently amended by a 2025 law. The substantive policy content (75% general purchase cap, 85% for Aspire and Cultural Arts programs, eligibility conditions) is unchanged. Additional sponsors were added.
TECHNICAL

The original Section 1 was struck and replaced with a new section (numbered 11 in amendment markup) that amends the same statutory provision (P.L.2020, c.156, s.89) but updates the cross-reference from P.L.2020, c.156, s.89 to P.L.2025, c.2, s.9, reflecting that a 2025 law has already modified the underlying statute.

The reference to the Historic Property Reinvestment Act changed from 'sections [1] 2 through 8' to 'sections 2 through 8', removing a bracketed drafting artifact.

SCOPE

Additional sponsors were added: Senator Nilsa I. Cruz-Perez (District 5), Senator Nellie Pou (District 35), and co-sponsor Senator Wimberly.

Floor votes · Senate Jun 30, 2025 · General Assembly May 22, 2025

How they voted

2414
Passed · 2 other
Total votes 40
Jun 30, 2025
D Democratic25
24 Yea 1
96% Yea
R Republican15
14 Nay 1
93% Nay
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
7
Key actions
4
Committee
1
Jul 22, 2025
Signed into law
Approved P.L.2025, c.113.
executive
Jun 30, 2025
Upper · Passed
Passed Senate (Passed Both Houses) (24-14)
upper
May 22, 2025
Lower · Passed
Passed Assembly (60-16-2)
lower
May 15, 2025
Lower · Passed
Reported out of Assembly Committee with Amendments, 2nd Reading
lower
Dec 19, 2024
Introduced
Introduced in the Assembly, Referred to Assembly Appropriations Committee
lower
4 primary · 1 co-sponsor

Sponsors