Provides corporation business tax credit to taxpayers that develop qualified native pollinator habitat on undeveloped property.

This bill provides a corporation business tax credit to landowners who develop native pollinator habitat on undeveloped property. Qualifying taxpayers owning or leasing at least 25 contiguous acres can claim a credit equal to 50% of development costs (up to $25,000) for creating habitat using New Jersey-native plants to support pollinators like bees. To qualify, landowners must apply for certification from the Secretary of Agriculture, documenting the habitat location, costs, and native plant use. The credit applies against corporation business tax and requires submission of the certification with tax returns.