N.J. Stat. § 34:1B-115.2
To qualify for a grant of tax credits pursuant to P.L. 1996, c. 25(C.34:1B-112 et seq.), a business shall demonstrate that the receipt of assistance pursuant to P.L. 1996, c. 25, will be a material factor in the business' decision not to relocate outside of New Jersey; provided however, that a business that relocates 1,500 or more retained full-time jobs covered by a project agreement from outside of a designated urban center to one or more new locations within a designated urban center shall not be required to make such a demonstration if the business applies for a grant of tax credits within six months of signing its lease or purchase agreement. A business that has had grant pre-application meetings with the authority and has executed contracts relating to the new business location during the period commencing May 1, 2010 until the enactment of P.L. 2010, c. 123 shall not be deemed ineligible for the grant due to the material factor requirement.
N.J.S. § 34:1B-115.2