New Jersey 2026-2027 Regular Session

New Jersey Senate Bill S913

Introduced
1/13/26  

Caption

Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

Impact

If enacted, SB 913 would amend existing law related to the New Jersey Gross Income Tax by allowing qualifying taxpayers to reduce their tax liabilities based on their purchases from certified Jersey Fresh producers. This measure not only potentially increases the demand for locally sourced agricultural products, benefiting local farmers and suppliers, but also aims to bolster the state's brewery and winery industries by supporting their operational costs. The initiative highlights a growing recognition of the importance of local sourcing and its benefits to both businesses and the state's economy.

Summary

Senate Bill 913, introduced in the New Jersey Legislature, aims to provide tax credits to breweries and wineries in the state that purchase commodities from Jersey Fresh Quality Grading Program licensees for use in the production of beer and wine. The tax credit is designed to help stimulate local agriculture by encouraging these businesses to source their ingredients locally. Specifically, the credit allows for an amount equal to the total cost of such commodities, capped at $10,000, effectively offering financial relief to these producers and enhancing their profitability.

Contention

While the bill is generally expected to receive support due to its emphasis on local agriculture and economic stimulation, some concerns may arise regarding its fiscal impact on state revenue. Critics may argue that providing tax credits, even to support local businesses, could strain state finances or disproportionately favor larger breweries and wineries over smaller operations. Furthermore, questions regarding the effectiveness of tax credits in achieving the intended economic benefits may lead to discussions on whether such measures should be the preferred approach to support local agriculture.

Companion Bills

NJ A722

Carry Over Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

NJ S3217

Carry Over Provides tax credits equal to cost of Jersey Fresh products purchased by breweries and wineries to be used in production of beer or wine.

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