Provides corporation business tax credit to taxpayers that develop qualified native pollinator habitat on undeveloped property.

This bill provides a tax credit to New Jersey businesses or landowners that develop native pollinator habitat on undeveloped property. Specifically, taxpayers owning or leasing at least 25 contiguous acres can claim a credit equal to 50% of their reasonable costs (up to $25,000) for planting native plants that support bees and other pollinators. To qualify, applicants must apply for state certification from the Department of Agriculture, documenting the habitat location, plant types, and costs. The credit reduces corporation business tax liability but cannot lower tax below the statutory minimum, and annual reports on program effectiveness are required.