New Jersey Angel Investor Tax Credit Program
The New Jersey Angel Investor Tax Credit Program establishes tax credits against corporation business or gross income taxes based on qualified investment in New Jersey’s emerging technology businesses to stimulate investment. The credits apply to 35% of the qualified investment made in a New Jersey emerging technology business, with a potential increase to 40% if the business is certified minority- or woman-owned or located in an Opportunity Zone or New Market Tax Credit Census Track.