N.J. Admin. Code § 19:31Z-1.1
The rules in this chapter are promulgated by the New Jersey Economic Development Authority (Authority) to implement the provisions of the New Jersey Economic Recovery Act of 2020 establishing the Brownfields Redevelopment Incentive Program Act (Act), sections 9 through 19 at P.L. 2020, c. 156, as amended by sections 5 through 10 at P.L. 2021, c. 160 (N.J.S.A. 34:1B-277 through 287). The Act creates the Brownfields Redevelopment Incentive Program (Program) pursuant to the jurisdiction of the New Jersey Economic Development Authority. The purpose of the Program is to provide tax credits to developers of redevelopment projects located on brownfield sites for a percentage of remediation costs. The total value of tax credits approved by the Authority shall not exceed the limitations set forth in section 98 at P.L. 2020, c. 156, as amended at P.L. 2021, c. 160 (N.J.S.A. 34:1B-277 through 287).
N.J. Admin. Code § 19:31Z-1.1