Provides corporation business tax credits and gross income tax credits to farm employers for providing lodging or transportation benefits.

This New Jersey bill (A 3620) provides tax credits to farm employers who offer lodging or transportation benefits to their employees. Farm employers can claim up to $250 per employee for qualifying lodging (must be on-site, required for employment, and provided for at least six weeks) and up to $500 per employee for transportation benefits (reimbursing actual costs like transit or fuel). The credits apply to both corporation business tax and gross income tax, but cannot exceed 50% of the employer’s tax liability. It directly affects New Jersey farm businesses that provide these specific employee benefits.