Requires installation of emergency power supply systems to certain common areas of new planned real estate developments; provides related tax incentives.

This bill requires new planned real estate developments in New Jersey to install emergency power systems in common areas like clubhouses, ensuring these spaces can function as shelters during extended power outages. It directly affects developers of new planned communities, mandating these systems meet specific safety standards (aligned with NFPA-110) for reliability and capacity. The bill also provides tax incentives: developers can deduct up to $10,000 of the system cost as an expense (not capital cost) and receive a rebate for sales tax paid on the equipment. These provisions aim to enhance community safety during emergencies while reducing financial burdens on developers through tax relief. (Note: Bill is pending, introduced January 13, 2026.)