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Department of State

Business Assistance Programs

The Hon. Tahesha Way, Secretary

Manufacturing Business Assistance Programs

Premier Lender Program

The Premier Lender Program creates new opportunities for small businesses and EDA’s lending partners by providing low-costs financing opportunities with faster turnaround.

Benefits for Businesses:

  • Access to low-cost financing that includes EDA loan participation and/or guarantees, and line of credit guarantees.
  • inancing can be used for fixed assets or term working capital.
  • Attractive interest rates and terms.

Program Details:

In partnership with EDA Premier Lender banks, EDA can provide the following loan participations/guarantees and line of credit guarantees:

  • Up to 50% of the bank loan amount for fixed asset loans; maximum EDA participation of $2,000,000; maximum EDA guarantee of $1,500,000; total EDA exposure not to exceed $2,750,000.
  • Up to 50% of the bank loan amount for working capital loans; maximum EDA participation of $750,000; maximum EDA guarantee of $1,500,000; total EDA exposure not to exceed $2,250,000.
  • Guarantee of up to 50% of the bank line of credit amount; not to exceed $750,000.

Eligibility Requirements:

Business applicants looking to qualify for a loan from a Premier Lender must*:

  • Be in operation for at least two full years.
  • Commit to creation or retention of one new, full-time job for every $65,000 of EDA exposure within two years.
  • 1.1X Debt Service Coverage Ratio
  • 100% loan-to-value for real estate and 90% for equipment

* Other credit criteria apply

Interest rates and borrower fees apply.

All fees are non-refundable.

Division of Taxation Tax Clearance Certificate required. Certificates may be requested through the State of New Jersey’s Premier Business Services (PBS) portal online.

  • Under the Tax & Revenue Center, select Tax Services, then select Business Incentive Tax Clearance.
  • If the applicant’s account is in compliance with its tax obligations and no liabilities exist, the Business Incentive Tax Clearance can be printed directly through PBS.

Please note: It is the applicant/client’s responsibility to maintain a current and clear tax clearance certificate. If a current and clear certificate is not evidenced to EDA at time of closing, EDA will not proceed with closing.

https://www.njeda.com/financing_incentives/Programs/Premier-Lender-Program

Premier Lenders List

The EDA is pleased to offer this listing of participating financial institutions that it partners with to provide access to capital to businesses throughout New Jersey. Please note that the information listed should be used as a reference tool only. Contact the EDA at 866-534-7789 or 609-858-6700 for more information or to verify your bank’s status.

Atlantic Stewardship Bank
BB&T
Bank of America
Capital Bank
Columbia Bank
ConnectOne Bank
Fulton Bank of New Jersey
Investors Bank
JPMorgan Chase
Lakeland Bank
M&T Bank
Newfield National Bank
OceanFirst Bank
Peapack-Gladstone Bank
PNC
Republic Bank
Santander Bank
Sterling National Bank
Sturdy Savings Bank
TD Bank
The Bank of Princeton
The Provident Bank
TriState Capital Bank
Two River Community Bank
Valley National Bank
Wells Fargo
as of 2/14/2018

Direct Loans

New Jersey businesses in need of financing and committed to job creation/retention may be eligible for direct loans through the EDA when conventional financing is not available.

For businesses that are unable to obtain bank financing on their own, direct loans are available up to $2,000,000 for fixed assets, i.e. buildings and machinery and equipment, and $750,000 for working capital to cover salaries and inventory. Loan terms are up to 10 years with an amortization period of up to 15 years for real estate transactions and up to 5 years, or the useful life, for equipment. Working capital loan terms are up to 5 years. The EDA interest rate has a floor of 3% and projects will be scored based on risk, public purpose and length of amortization. Variable and fixed rates are available ranging from the 5-year Treasury rate plus 1% to the 5-year Treasury rate plus 5%, with a floor of 3%, for a period of 5 years. Fixed interest rates are reset every 5 years.

Dollar Amount:

  • Up to $2 million for fixed assets *
  • Up to $750,000 for working capital

Uses:

  • Fixed assets or working capital

Benefits:

  • Lower interest rates
  • Longer terms

Eligibility:

Businesses must commit to the creation or retention of one full-time job for every $65,000 of EDA exposure within two years

Terms:

Based on the 5-year US Treasury or floor of 2%, whichever is higher, with basis point additions for credit risk.

Fees apply and are non-refundable.

Division of Taxation Tax Clearance Certificate required. Certificates may be requested through the State of New Jersey’s Premier Business Services (PBS) portal online.

  • Under the Tax & Revenue Center, select Tax Services, then select Business Incentive Tax Clearance.
  • If the applicant’s account is in compliance with its tax obligations and no liabilities exist, the Business Incentive Tax Clearance can be printed directly through PBS.

Please note: It is the applicant/client’s responsibility to maintain a current and clear tax clearance certificate. If a current and clear certificate is not evidenced to EDA at time of closing, EDA will not proceed with closing.

* Pursuant to P.L.2017, c.261, direct loans of up to $3 million may be available to qualified businesses in targeted urban centers, regional centers, and metropolitan planning areas. https://www.njeda.com/financing_incentives/programs/direct_loans

Grow New Jersey Assistance Program

Grow NJ is a powerful job creation and retention incentive program that strengthens New Jersey’s competitive edge in the increasingly global marketplace. Businesses that are creating or retaining jobs in New Jersey may be eligible for tax credits ranging from $500 to $5,000 per job, per year; with bonus credits ranging from $250 to $3,000 per job, per year (award amounts vary based on applicable criteria.)

Dollar Amount:

Award amounts vary based on applicable criteria. Please see “Base Calculation of Tax Credits” and “Bonus Criteria” below for more information

Uses:

Corporate business and insurance premiums tax credits

Benefits:

Powerful job creation and retention incentive program that strengthens New Jersey’s competitive edge against tax incentive programs in surrounding states

Eligibility:

Please see program details below for full eligibility criteria. Please see mapping tool to determine if your project location is eligible.

Eligibility Details:

In order to qualify for consideration for Grow NJ, a company must:

  1. Locate the project in a Qualified Incentive Area, which is currently defined as one of the following. (See the Mapping Tool link at the bottom of this page for assistance in determining whether the project address is located in an eligible area.)
    • Urban Transit Hub Municipality
    • Distressed municipality
    • Garden State Growth Zones (GSGZ) – The four New Jersey cities with the lowest median family income based on the 2009 American Community Survey from the US Census
    • (Camden / Trenton / Paterson / Passaic); and a municipality which contains a Tourism District as established pursuant to section 5 of P.L.2011, c.18 (C.5:12-219) and regulated by the Casino Reinvestment Development Authority (Atlantic City).
    • Garden State Create Zone – at or within a three-mile radius of the outermost boundary of the campus (or satellite campus) of a New Jersey doctoral university (Montclair State University, New Jersey Institute of Technology, Princeton University, Rowan University, Rutgers-New Brunswick, Rutgers-Newark, Seton Hall University and Stevens Institute of Technology.) Please see mapping tool or campus maps at the bottom of the page to determine if your project location is eligible, and please see list of contacts at the various doctoral universities to contact for more information on pursuing collaborative research opportunities with a particular school.
      • To be considered a Garden State Create Zone, in addition to being located in proximity to a NJ doctoral university, the business must be in a targeted industry and the facility used by the business to conduct a collaborative research relationship with that NJ doctoral university. A collaborative research agreement between a Grow NJ applicant and the University will be reviewed for program compliance based on Collaborative Research Agreement Qualification Worksheet. Any terms beyond those outlined on the worksheet are ultimately up to the discretion of the University and corporate partner. The collaboration agreement should be entered into subsequent to EDA’s award approval, but prior to any certification of funds being award.
    • Projects in a priority area (see Program Rules below for more information)
    • Other eligible areas not located within a distressed municipality or priority area, including an Aviation District; Planning Areas 1, 2 or 3 pursuant to State Planning Act; certain portions of Meadowlands, Pinelands and Highlands; certain portions of Planning Areas 4A, 4B & 5; and the “sports complex” under the jurisdiction of the New Jersey Sports and Exposition Authority.
  2. Meet or exceed the minimum employment and capital investment requirements, as outlined below:

    Minimum Full-Time Employment Requirements
    Industry New / Retained Full-time Jobs
    Tech startups and manufacturing businesses 10 / 25
    Other targeted Industries 25 / 35
    All other businesses/industries 35 / 50
    Minimum employment numbers are ¼ lower (8/19; 19/27; 27/38) in Garden State Growth Zones and in eight South Jersey counties: Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Ocean, and Salem.

    Minimum Capital Investment Requirements
    Project Type ($/Square Foot of Gross Leasable Area)
    Industrial, Warehousing, Logistics and R&D – Rehabilitation Projects $20
    Industrial, Warehousing, Logistics and R&D – New Construction Projects $60
    Other – Rehabilitation Projects $40
    Other – New Construction Projects $120
    Minimum capital investment amounts are 1/3 lower ($13.33/sf; $40/sf; $26,66; $80/sf) in Garden State Growth Zones and in eight South Jersey counties: Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Ocean, and Salem.

  3. Demonstrate that the award of the tax credit is a “material factor” in the company’s decision to create or retain at least the minimum number of full-time jobs unless the project is located in a GSGZ that qualifies under the Municipal Rehabilitation and Economic Recovery Act (MRERA) (Camden), or which contains a Tourism District established by section 5 of P.L.2011, c.18 (C.5:12-219) and regulated by the Casino Reinvestment Development Authority (Atlantic City), in which case, demonstrate that the award of tax credits is a material factor in the business decision to make a capital investment and locate at least the minimum number of full-time jobs in such GSGZ.
  4. Demonstrate that the capital investment and the resultant creation of eligible positions will yield a net positive benefit of at least 110 percent of the requested tax credit amount, or, for a project in a GSGZ that qualifies under the MRERA (Camden), 100 percent of the requested tax credit prior to factoring in the tax credit.
  5. All projects must meet Green Building Requirements. For guidance on these program requirements, please review the Green Building Standards. For questions regarding these requirements, please contact your EDA Business Development Officer.
  6. Within 12 months (24 months if new construction) following the date of application approval by the EDA, each approved business must submit progress information indicating that the business has site plan approval, committed financing for and site control of the qualified business facility. No document evidencing site control shall have been executed prior to Authority Board approval unless it was disclosed prior to said approval and deemed acceptable regarding the required material factor from #3 above. Unless otherwise determined by EDA in its sole discretion, EDA’s approval of the tax credits shall expire if the progress information is not received within the required time period.
  7. Enter into any construction contracts associated with the project using “prevailing wage” labor rates and affirmative action requirements.
  8. Maintain the project and related employment at the project site for 1.5 times the period in which the business receives the tax credit commencing upon Authority acceptance of the project completion certifications.
  9. Businesses receiving tax credits must maintain a minimum of 80% of its full-time New Jersey workforce from the last tax period prior to the grant approval and 80% of the number of new and retained full-time jobs at the qualified business facility specified in the incentive agreement. If the full-time New Jersey workforce or the number of full-time employees at the qualified business facility falls below the corresponding 80% threshold, the business will forfeit its tax credit amount for that tax period and each subsequent tax period until the first tax period for which the full-time New Jersey workforce or full-time jobs at the qualified business facility is restored back to the minimum level and documentation reflecting such has been reviewed and approved by the EDA Board.
  10. For projects with outstanding commitments under other EDA incentive programs, the applicant may unwind their current commitment in certain circumstances and under certain conditions to take advantage of the Grow NJ Program. For questions regarding this process, please contact your EDA Business Development Officer.

Tax Credit Amounts Available:

Qualified eligible businesses receive tax credits per job, per year for a period of up to ten years for each new or retained full-time job to be located at the qualified business facility. The maximum amount of the tax credits to be applied by the business annually is generally determined as follows: a gross amount per job/per year is obtained by adding all applicable bonuses to the base amount; the gross amount is then subject to a cap. 100% of the gross amount per new job is allowed, whereas (subject to certain exceptions) retained jobs receive the lesser of the capital investment divided by 10 divided by the sum of the new and retained full-time jobs in the project or 50% of the gross amount per retained job is allowed. Finally, the total amount of annual tax credits is subject to a maximum cap.

In addition, for each application for tax credits in excess of $4 million annually, the amount of tax credits available to be applied by the business annually shall be the lesser of the permitted statutory maximum amount or an amount determined by the EDA necessary to complete the project, which shall be determined through staff analysis of all locations under consideration by the business and all lease agreements, ownership documents, or substantially similar documentation for the business’s current in-State locations and potential out of State location alternatives.

Base Calculation of Tax Credits
Project Type Base Amount Per New or Retained FT Job, Per Year Gross Amount Cap Per New or Retained FT Job, Per Year Maximum Cap To be Applied by the Business Annually
GSGZ Project $5,000 $15,000 $30,000,000 ($35,000,000 – GSGZ- Camden/Atlantic City GSGZs)
Garden State Create Zone (NJ Doctoral University) $5,000 $12,000 $10,000,000
Urban Transit Hub Municipality $5,000 $12,000 $10,000,000
Distressed Municipality $4,000 $11,000 $8,000,000
Priority Area $3,000 $10,500 $4,000,000 * Not more than 90% of business withholdings
Other Eligible Area $500 $6,000 $2,500,000 * Not more than 90% of business withholdings
* If a project is located in a “Priority Area” or “Other Eligible Area,” the annual 1/10th total actual certified credit amount is capped at 90% of employer withholding taxes remitted from the qualified business facility for such year.

Generally applicable bonuses are listed below:

Bonus Criteria
Bonus Type*
(*Summarizes bonus types most widely available.)
Bonus Amount Per Job, Per Year
Deep Poverty Pocket or Choice Neighborhood Transformation Plan Area $1,500
Qualified business facility in a vacant commercial building having over one million sq. ft. of office or laboratory space available for occupancy for a period of over one year (qualified buildings listed here). $1,000
Project location at or within a three-mile radius of the campus or satellite campus of a New Jersey college or university other than a doctoral university, and the facility is used by the business to conduct a collaborative research relationship with the college or university $1,000
Qualified incubator facility $500
Mixed-use development with mod. Income housing for min. of 20% of full-time employees. $500
Transit oriented development $2,000
Excess capital investment in industrial site for industrial use - Excludes mega projects. $3,000 maximum
Excess capital investment in industrial site for industrial use - GSGZ projects. $5,000 maximum
Median salary in excess of county’s existing median or in excess of municipal median for GSGZ $1,500 maximum
Large numbers of new and retained full-time jobs:
251 to 400 $500
401 to 600 $750
601 to 800 $1,000
801 to 1,000 $1,250
1,001+ $1,500
Business in a targeted industry (transportation, manufacturing, defense, energy, logistics, life sciences, technology, health, and finance) $500
Exceeds LEED “Silver” or completes substantial environmental remediation $250
Located in municipality in Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Ocean and Salem counties with a 2007 MRI Index greater than 465 $1,000
Located within a half-mile of any new light rail station $1,000
Projects generating onsite solar energy of at least 1/2 of the project’s overall energy needs. $250

A different tax credit award determination may apply if the project is located in a GSGZ that qualifies under the MRERA (currently Camden) and will create 35 or more jobs new to Camden and make a capital investment of at least $5 million. If so, please contact your EDA Business Development Officer.

Fees apply and all fees are non-refundable except for the approval fee due prior to approval, which shall be refunded if the Authority does not approve the tax credit.

Division of Taxation Tax Clearance Certificate required. Certificates must be requested through the State of New Jersey’s Premier Business Services (PBS) portal online.

  • Under the Tax & Revenue Center, select Tax Services, then select Business Incentive Tax Clearance.
  • If the applicant’s account is in compliance with its tax obligations and no liabilities exist, the Business Incentive Tax Clearance can be printed directly through PBS.

Please note: It is the applicant/client’s responsibility to maintain a current and clear tax clearance certificate. If a current and clear certificate is not evidenced to EDA at time of closing, EDA will not proceed with closing.

*** Applications for assistance under the Grow NJ Program must be submitted no later June 30, 2019, except that businesses seeking an award as a Mega Project must apply by September 18, 2017.

Additional terms and conditions pursuant to P.L. 2013, c. 161, as amended, and implementing regulations at N.J.A.C. 19:31-18.1 et seq. apply.

* Any proposed amendments to the program rules can be found on the Proposed New Rules/Amendments page.

Other Important Program Requirements:

A number of statutory tests must be met in addition to basic eligibility and could affect the statutory tax credit award.

  • Net Benefit: The project must provide a “net benefit” to the State, net of incentives, over a 20-year period, requiring an “economic impact” analysis.
  • Award Limit: 90 percent of state income tax withholding for new and retained jobs in Priority Areas and Other Eligible Areas.
  • Material Factor: A company’s CEO must certify that the incentives are a material factor in the company’s decision to locate in NJ, and whether existing jobs are in fact “at risk” of leaving NJ.
  • Gap test for large awards: On awards in excess of $4 million/year, NJEDA is required to perform a detailed “gap analysis” to establish the minimum amount of tax credit needed to win the project. This will require a comparative cost analysis of competing out-of-state location options.
  • Job Maintenance and Determining Employment Threshold: Companies are required to maintain 80 percent of project and statewide employment for 1.5x the term of the tax credit. A company’s Employment Threshold (statewide employment count) is determined at the end of the last tax period prior to credit approval.
  • Eligible position or “full-time job” means a full-time position in a business in this State that the business has filled with a full-time employee. To be eligible, the employee must have his or her primary office at the qualified business facility and must spend at least 80 percent of his or her time at the qualified business facility. (Contractors, temporary, and 1099 tax filers are not eligible.)
  • Prevailing Wage: All construction associated with the job creation or retention project must be done at prevailing wage labor rates.
  • Green Building Requirements: Projects must meet Green Building Requirements. Go to www.njeda.com/pdfs/GreenBuildingGuidance.aspx for further details.

Bond Financing

Creditworthy manufacturing companies, 501(c)(3) not-for-profit organizations, and exempt facilities in New Jersey may be eligible for long-term financing under the Bond Financing Program.

Dollar Amount:

  • $500,000 to $10 million in tax-exempt bonds for for-profit companies, up to 20 years for real estate and 10 years for equipment $500,000 with no dollar limit in tax-exempt bonds for qualified not-for-profit organizations

Uses:

  • Capital improvements and expansions
  • Land and building acquisitions, new construction and renovations, and equipment purchases
  • Projects owned and operated for local, county and state government bodies
  • Working capital and debt refinancing

Benefits:

  • Longer terms
  • Lower cost
  • Fixed or variable interest rates

Eligibility:

Through a federally authorized program, the EDA issues conduit tax-exempt private activity bonds, the proceeds of which are used to provide financing. Borrowers must meet the eligibility requirements outlined in the Internal Revenue Code (IRC) in order to qualify for tax-exempt bond financing, including:

Manufacturing/processing facilities:

  • Governmentally owned public airports, docks, wharves
  • Facilities that furnish water, electric, and gas; sewer facilities; and solid waste disposal, including certain recycling facilities
  • Certain facilities for governmental bodies, which qualify as tax-exempt governmental obligations
  • Certain not-for-profit 501I(3) entities, including service organizations, educational institutions and health care facilities
  • Certain assisted living facilities, which qualify as residential rental projects.
  • Taxable bonds are also available for a wide variety of businesses, such as manufacturing, commercial, warehouse, and distribution, etc. Taxable bonds offer similar flexibility in structuring rates and terms but are not subject to the restrictions placed on tax-exempt financing under the IRC.

Bonds are sold via direct purchase or public offering. A financial intermediary, typically a bank, will directly purchase bonds from the EDA once it has performed a credit review on the applicant’s project. The bank sets the interest rate, terms and other financial details. In a public offering, bonds are purchased by an underwriter and sold to private investors in the public marketplace and may be structured with a bank’s commitment to provide a letter of credit (LOC) or a municipal bond insurance policy. Market conditions will determine the interest rate, while the bond’s terms and other financial details are set by the LOC provider.

Fees apply and are non-refundable.

Division of Taxation Tax Clearance Certificate required. Certificates may be requested through the State of New Jersey’s Premier Business Services (PBS) portal online.

  • Under the Tax & Revenue Center, select Tax Services, then select Business Incentive Tax Clearance.
  • If the applicant’s account is in compliance with its tax obligations and no liabilities exist, the Business Incentive Tax Clearance can be printed directly through PBS.

Please note: It is the applicant/client’s responsibility to maintain a current and clear tax clearance certificate. If a current and clear certificate is not evidenced to EDA at time of closing, EDA will not proceed with closing.

https://www.njeda.com/financing_incentives/programs/bond_financing

Salem County Energy Sales Tax Exemption

The program provides an energy sales tax exemption for the retail sales of electricity and natural gas and their transport to manufacturing businesses in Salem County. The energy and utility services must be consumed exclusively at the facility.

  • The business must be located in Salem County.
  • The business must be a manufacturer.
  • The business must employ at least 50 people, at least 50% of whom are directly involved in the manufacturing process.
  • The business must not be in default with any other state program.
  • Annual renewal applications are required 45 days prior to the expiration of the energy sales tax exemption.

All fees are non-refundable.

Division of Taxation Tax Clearance Certificate required. Certificates may be requested through the State of New Jersey’s Premier Business Services (PBS) portal online.

  • Under the Tax & Revenue Center, select Tax Services, then select Business Incentive Tax Clearance.
  • If the applicant’s account is in compliance with its tax obligations and no liabilities exist, the Business Incentive Tax Clearance can be printed directly through PBS.

Please note: It is the applicant/client’s responsibility to maintain a current and clear tax clearance certificate. If a current and clear certificate is not evidenced to EDA at time of closing, EDA will not proceed with closing.

www.njeda.com/financing_incentives/Programs/Salem-County-Energy-Sales-Tax-Exemption-(1)

Urban Enterprise Zones (UEZ) Manufacturers Energy Sales Tax Exemption

This program provides an exemption of sales and use tax for retail sales of electricity and natural gas and their transport for eligible manufacturing businesses located in a New Jersey UEZs. To qualify for the program, a business must meet the following eligibility criteria:

The business must be a manufacturer and must continue to employ at least 250 full-time workers, at least 50% of whom are involved in the manufacturing process.

  • The business will file an annual application with the EDA and must receive tax clearance and pass a site visit.
  • The sales and use tax exemption applies to only electricity and natural gas consumed at the UEZ-certified manufacturing locations and cannot be applied to oil or other energy supplies.
  • The business must maintain its UEZ certification throughout the exemption period.

Division of Taxation Tax Clearance Certificate required. Certificates may be requested through the State of New Jersey’s Premier Business Services (PBS) portal online.

  • Under the Tax & Revenue Center, select Tax Services, then select Business Incentive Tax Clearance.
  • If the applicant’s account is in compliance with its tax obligations and no liabilities exist, the Business Incentive Tax Clearance can be printed directly through PBS.

Please note: It is the applicant/client’s responsibility to maintain a current and clear tax clearance certificate. If a current and clear certificate is not evidenced to EDA at time of closing, EDA will not proceed with closing.

All fees are non-refundable.

www.njeda.com/financing_incentives/Programs/Urban-Enterprise-Zones-(UEZ)-Manufacturers-Energy

New Jersey Manufacturing Extension Program (NJMEP)

NJMEP assists companies in becoming more productive, profitable and globally competitive. The program offers technical and management solutions to competitive problems and represents a valuable resource for businesses. To learn more about the NJMEP, visit the organization’s website at http://www.njmep.org/ or contact MEP Chief Executive Officer John Kennedy, Ph.D. at jkennedy@njmep.org or at 973-998-9801.

Sales Tax Exemption on Manufacturing Equipment

New Jersey offers a full 6.625% sales tax exemption on the purchase of eligible manufacturing equipment. The exemption is good for machinery and equipment used directly and primarily in the production of tangible personal property by manufacturing, processing, assembling, or refining.

www.njeda.com/financing_incentives/Programs/Salem-County-Energy-Sales-Tax-Exemption-(1)

Companies interested in receiving the exemption can use the Division of Taxation’s ST-4.

www.state.nj.us/treasury/taxation/pdf/other_forms/sales/st4.pdf

Manufacturing Equipment and Employment Investment Tax Credit Program

Available from the NJ Division of Taxation, the Manufacturing Equipment and Employment Investment Tax Credit provides a credit against corporation business tax liability for investments in certain manufacturing equipment and for certain increased employment. The manufacturing equipment portion of the credit is limited to 2 percent (4 percent for companies with 50 employees or less) of the net cost of qualified equipment up to a maximum allowed credit of $1 million. The employment investment portion of the credit is computed for each of the two succeeding years following the year a credit is allowed for the equipment investment. The tax credit in these years is limited to 3 percent of the net cost of qualified equipment, not to exceed $1,000 per job created directly related to the equipment.

www.state.nj.us/treasury/taxation/cbt-creditlist.shtml#Manufacturing

www.state.nj.us/treasury/taxation/pdf/current/cbt/305.pdf


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