Establishes Fusion Energy and Technology Incentive Program in EDA to encourage use of power plants for fusion energy and technology purposes; authorizes funds in Global Warming Solutions Fund to support fusion energy and technology facilities.

S 3623 establishes a Fusion Energy and Technology Incentive Program through New Jersey's Economic Development Authority (EDA) to support fusion energy development. It provides tax credits to two groups: (1) power plant owners who lease space to fusion energy or technology companies, and (2) the companies themselves operating facilities on power plant sites. The program uses funds from the Global Warming Solutions Fund to cover these tax credits, targeting facilities that generate electricity using fusion energy or develop fusion technology. This policy directly affects power plant owners and fusion technology companies in New Jersey by offering financial incentives to repurpose power plant sites for fusion energy projects.