New Jersey · Environmental · NJ-EFF-001
Effluent Treatment Equipment Credit
Publication revised September 24, 2026. Sourcebook page 188.
Credit amount / calculation
Credit based on qualifying effluent-treatment equipment.
Business fit and eligible activity
Potentially relevant to wood-treatment or industrial facilities installing certified treatment equipment. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Eligibility and practical use
A wood-products plant may have an eligible project when it installs equipment to process a qualifying waste stream into a saleable product. In-plant reuse of ordinary production residuals is not automatically enough. Page
Illustrative business benefit
Use-of-credit illustration, not an estimated award: assume the agency or completed tax form establishes a $1,000 credit for the qualifying activity described above. If sufficient eligible tax is due, a $1,000 credit available for current use reduces that tax by $1,000. If annual limits allow only $600, that is this year's saving; the other $400 survives only if the carryforward or transfer rules permit. Obtain the actual program calculation before estimating a project benefit.
Official sources
- nj.gov — NJ Division of Taxation (nj.gov)
Related programs
Manufacturing Equipment and Employment Investment Credit
Credit based on qualifying manufacturing equipment
Manufacturers buying qualified equipment and increasing employment can program also requires investment, satisfy both tests.
New Jobs Investment Tax Credit
generally
Qualifying new-facility investment and new employment can generate credits in installments.
Recycling Equipment Credit
Credit based on eligible recycling equipment under current
Potentially useful for qualifying recycling machinery at a forest-products plant.
Carbon Oxide Sequestration Credit (Internal Revenue Code §45Q)
Per-metric-ton credit
Calculation illustration only: 10,000 verified eligible metric tons multiplied by an assumed applicable rate of $85 per ton would give $850,000.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally
Potentially relevant when a forest-products facility owns qualifying zero-emission generation or energy-storage property.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based
Alternative to the investment credit for owners/operators of qualifying clean-electricity facilities; potentially relevant to qualifying on-site generation.