Provides CBT and GIT tax credits to certain food and drink establishments for purchase of certain local ingredients and products.

This bill creates tax credits for New Jersey restaurants, bars, breweries, wineries, and food manufacturers that purchase local ingredients. Businesses can claim a 10% credit on qualifying purchases of NJ-grown fruits, vegetables, or other ingredients (capped at $10,000 per year), provided they submit receipts, proof of local origin, and menus or documentation showing the ingredients are used in food/beverage preparation. The credit applies against corporate business tax liability, cannot exceed 50% of the tax due, and may be carried forward for up to 20 years if unused. It directly supports local farms and food producers by incentivizing New Jersey-based sourcing for food and drink establishments.