Remediation Tax Credit Effluent Equipment Tax Credit Remediation Tax Credit A taxpayer that received certification from the Department of Environmental Protection may be able to claim a tax credit equal to 100% of the eligible costs of the remediation of a contaminated site in New Jersey. Additional requirements must be met to the satisfaction of the Director of the Division of Taxation.   To claim this credit, the taxpayer must complete Form 314  [pdf 128k] and attach it to the tax return   Effluent Equipment Tax Credit A taxpayer that purchases treatment or conveyance equipment for use in treatment of effluent for reuse in an industrial process exclusively within New Jersey may be able to take a tax credit. The credit is equal to 50% of the cost of the treatment equipment or conveyance equipment less the amount of any loan received and excluding the amount of sales and use tax. The amount of credit claimed for the privilege period in which the purchase is made and the amount of credit claimed therefore in each privilege period thereafter shall not exceed 20% of the amount of the total credit allowable. A copy of the determination of environmentally beneficial operation issued by the Department of Environmental Protection along with certification affirming that the eligible treatment or conveyance equipment was purchased for the exclusive purpose of reusing further treated effluent in industrial processes.   To claim this credit, the taxpayer must complete Form 312  [pdf 108k] and attach it to the tax return.   Return to Tax Credit Programs

Tax Credit Forms APPLICATION FOR ENERGY SALES TAX EXEMPTION PROGRAM FOR CERTAIN COUNTIES Sales and Use Tax Exemption Program APPLICATION