"Green Building Tax Credit Act."

This bill creates tax credits for businesses and property owners who construct or retrofit buildings meeting specific green building standards. Taxpayers receive a credit equal to 4% of eligible construction costs plus an additional 0.5% to 2.0% based on the building's LEED certification level (Certified to Platinum). Eligible costs include construction, materials, and professional fees, but exclude computers, solar panels, and exceed $280 per square foot. The credit applies against several New Jersey business taxes and requires certification through the LEED system or similar standards.