Establishes one-time tax credits for certain organic farmers.

This bill provides a one-time tax credit to New Jersey organic farmers who were required to switch from state certification to external certifiers in 2022. It covers the difference between fees paid to an external accredited certifier (under the National Organic Program) and the fees they previously paid to the New Jersey Department of Agriculture for organic certification, for the period May 30-December 31, 2022. To qualify, farmers must have been certified by the state on January 11, 2022, and paid both sets of fees during the specified period. The credit applies to both corporation business tax and gross income tax for the 2022 tax year.