Allows tax credits for supermarkets with dedicated displays for Jersey Fresh products.

This bill creates tax credits for supermarkets and small food stores that display Jersey Fresh products (locally grown produce certified under New Jersey's program) and New Jersey organic products. Supermarkets with dedicated displays of 25+ square feet maintained for 120+ days during a tax period qualify for a $2,000 credit, while small stores (under 2,500 sq ft) with 12+ sq ft displays qualify for $1,000. The credit applies against state income or gross receipts taxes, with specific rules for how it combines with other credits. Jersey Fresh refers to products labeled under the state's program for locally grown fruits, vegetables, seafood, and farm-sourced processed foods.