Increases tax credits for investments made in emerging technology businesses under "New Jersey Angel Investor Tax Credit Act."

This bill increases tax credits for investors in New Jersey's emerging technology businesses. It raises the base credit rate from 20% to 30% of eligible investments, and boosts the enhanced rate from 25% to 35% for investments in qualified opportunity zones, low-income communities, or businesses certified as minority/women-owned. The credit is capped at $500,000 per investment annually, with a total annual limit of $35 million across all credits. The New Jersey Economic Development Authority will administer the program, requiring applicants to demonstrate compliance with diversity or location criteria for the higher credit rate.