Provides CBT credit for development of anaerobic digestion facilities that process food waste.

This bill provides a tax credit to businesses developing anaerobic digestion facilities in New Jersey that process specific types of food waste. The credit covers up to 50% of facility development costs or $250,000 per project, with a total state cap of $15 million over six years. It defines "food waste" to include processing residues, overripe produce, and used cooking fats - but excludes donated food or consumer waste. Businesses must apply for certification demonstrating facility use for food waste processing before claiming the credit. The credit applies against the corporation business tax, with unused portions potentially carried forward to future tax periods.