Allows tax credits for supermarkets with dedicated displays for Jersey Fresh products.

This bill provides tax credits to New Jersey grocery stores and small food retailers that maintain dedicated displays for Jersey Fresh products (locally grown produce, seafood, and farm-sourced foods) and New Jersey-certified organic products. Grocery stores qualify for a $2,000 credit per 25+ square foot display maintained for 120+ days annually, while small retailers (under 2,500 sq ft) get $1,000 per 12+ square foot display meeting the same duration requirement. The credit applies against state sales tax and gross income tax, with rules ensuring it doesn’t reduce tax below zero. It directly affects retailers who display certified local agricultural products, aiming to support New Jersey farmers and food producers.