Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

This bill provides tax credits to New Jersey breweries and wineries equal to the full cost of purchasing "Jersey Fresh" agricultural products (grown in New Jersey) for use in producing beer or wine. The credit covers up to $10,000 per business per tax year, requiring documentation like receipts, Department of Agriculture verification, and an affidavit confirming the products were used in production. Breweries and wineries must apply the credit against their corporation business tax or gross income tax, with limits preventing credits from reducing tax below the statutory minimum or exceeding 50% of liability. Unused credits can be carried forward for up to 20 years (for corporate tax) or 5 years (for gross income tax).