Establishes one-time tax credits for certain organic farmers.

This bill provides a one-time tax credit to New Jersey organic farmers who paid certification fees between May 30 and December 31, 2022. Eligible farmers receive a credit equal to the difference between fees paid to private certification companies and fees paid to the state Department of Agriculture during that period. The credit applies to farmers certified by both systems (state and private) and meeting federal organic standards. It covers only the 2022 certification period and does not create ongoing tax benefits.