Effluent Treatment Equipment Credit
Credit based on qualifying effluent-treatment equipment
Potentially relevant to wood-treatment or industrial facilities installing certified treatment equipment.
Fit 1/3Difficulty 2/3Not refundable
New Jersey
5 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search New Jersey
5 programs0 refundableEasiest: Effluent Treatment Equipment CreditTop: Equipment, Investment, Jobs
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.
Fit 3/3Difficulty 2/3Not refundable
New Jobs Investment Tax Credit
generally
Qualifying new-facility investment and new employment can generate credits in installments.
Fit 1/3Difficulty 3/3Not refundable
Recycling Equipment Credit
Credit based on eligible recycling equipment under current
Potentially useful for qualifying recycling machinery at a forest-products plant.
Fit 1/3Difficulty 2/3Not refundable
Research and Development Tax Credit
10% of excess qualified research expenses over base
Qualifying New Jersey research can generate a corporate credit.
Fit 2/3Difficulty 2/3Not refundable