Authorizes County Agriculture Development Boards to establish program to receive and lease donated farmland to new farms, establishes gross income tax credit for farmers who donate land.

This bill allows New Jersey's County Agriculture Development Boards to create a program accepting donated farmland from commercial farmers and leasing it to new farmers residing in the state. It also establishes a tax credit for donating land, capped at $100,000 or the value of the donated portion (calculated as a share of the farm's assessed value based on the donated acreage). To qualify for leased land, new farmers must meet board-established criteria, including New Jersey residency. Donors must apply for certification through the board to claim the tax credit, which is processed by the Division of Taxation.