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

This bill provides New Jersey farm employers with tax credits for offering lodging or transportation benefits to their hourly or piece-rate farm workers. 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 commute costs like public transit or fuel). The credits apply against corporate business tax and gross income tax, but cannot exceed 50% of the tax liability. Unused credits may be carried forward for up to four years, and benefits cannot overlap with other tax credits or incentives.