Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

This bill creates tax credits for New Jersey taxpayers who install solar energy systems on their homes or businesses. It allows a credit equal to 35% of qualified solar expenditures, with specific limits: $5,000 per residential property, $350 per residential unit in apartment buildings, and $500,000 for commercial or industrial properties. Taxpayers must apply for certification from the Environmental Protection Commissioner, who has 90 days to review applications, and unused credits can be carried forward for up to seven years. The total credit amount is capped at $25 million statewide per year, with the program designed to encourage solar energy adoption through financial incentives.