Provides tax credits to owners of certain food and drink establishments for eligible health and safety expenditures made during COVID-19 pandemic.

This bill provides a $1,000 tax credit to New Jersey owners of bars, restaurants, and alcohol manufacturers (like breweries or wineries) for pandemic-related health and safety costs incurred during the Governor’s emergency period starting March 2020. Eligible expenses include purchasing personal protective equipment (masks, gloves, etc.) and making facility modifications to comply with pandemic safety rules. The credit applies only once, in the first tax year after the bill’s enactment, and cannot reduce tax liability below zero. It directly supports these businesses by offsetting specific costs they faced during the pandemic.