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 creates a tax credit for New Jersey breweries and wineries that purchase Jersey Fresh-certified products (verified by the Department of Agriculture) for use in producing beer or wine. The credit equals the cost of those purchases, capped at $10,000 per tax year, and requires receipts, Department verification, and an affidavit confirming the products were used in production. Unused credit amounts may be carried forward to future tax years if not fully applied in the current year. The credit applies to both corporation business tax and gross income tax filings, directly benefiting eligible beverage producers who source locally certified agricultural products.