Provides sales and use tax exemption for sales of fuel cell devices and systems and certain tangible personal property powered by fuel cells.

This bill exempts sales and use taxes for fuel cell devices, systems, and related tangible personal property in New Jersey. It directly affects businesses and consumers purchasing fuel cells that generate power through non-combustive electrochemical processes (converting fuel and oxidant into electricity). The key mechanism creates a new tax exemption for sales of fuel cell-powered systems designed to provide heating, cooling, or electrical power, and extends existing exemptions for fuel cell-related natural gas use. The exemption applies to all sales, use, or billing periods starting four months after enactment, aligning with New Jersey’s existing tax code for energy-efficient technologies.