Establishes tax credits and financial grant related to construction and operation of advanced nuclear energy facilities.

This New Jersey bill creates tax credits for businesses manufacturing equipment for advanced nuclear facilities licensed by the U.S. Nuclear Regulatory Commission (NRC). Manufacturers can claim a 15% credit on eligible equipment and facility improvements, increasing to 25% for relocating businesses or certified minority/women/veteran-owned businesses. It also establishes a state program to award tax credits to developers of new nuclear facilities, requiring projects to demonstrate economic feasibility, comply with environmental standards, pay prevailing wages, and secure NRC licensing by 2030. The program applies only to projects at current or decommissioned nuclear sites and mandates a 20% developer capital contribution.