New Jersey · Recycling · NJ-REC-001
Recycling Equipment Credit
Publication revised September 24, 2026. Sourcebook page 192.
Credit amount / calculation
Credit based on eligible recycling equipment under current corporation business tax rules.
Business fit and eligible activity
Potentially useful for qualifying recycling machinery at a forest-products plant. 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.
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.
Timing / first action
Tax-year claim: document the eligible expense, hire or placed-in-service date and meet any separate certification deadline. Confirm that the state treats both the material and the specific equipment as qualifying recycling activity.
Official sources
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