N.J. Admin. Code § 19:31AA-1.1
The rules in this subchapter are promulgated by the New Jersey Economic Development Authority to implement the provisions of the New Jersey Food Desert Relief Act (Act) (N.J.S.A. 34:1B-303 et seq.). Pursuant to the Act, the Authority is authorized to administer several programs to increase access to nutritious foods in food desert communities. The rules are promulgated for the administration of a tax credit program to encourage the development and operation of supermarkets and grocery stores through the provision of tax credit awards. The Authority Board may approve the award of a tax credit award to an applicant upon application to the Authority pursuant to N.J.S.A. 34:1B-306. The value of all tax credits approved by the Authority pursuant to the Act shall be subject to the limitations set forth at N.J.S.A. 34:1B-362.
N.J. Admin. Code § 19:31AA-1.1