Provides tax credits to vineyards and wineries for qualified capital expenses.

This bill provides a 25% tax credit against New Jersey's gross income tax for vineyards and wineries that make eligible capital investments. It covers expenses like equipment (bottling machines, irrigation systems, fermenters), agricultural materials (fertilizer, soil amendments), and facility improvements (barrels, pruning tools, deer fencing). The credit is limited to $50,000 per year per business, $250,000 total over 10 years, and a statewide annual cap of $3 million. Businesses must operate profitably and meet specific definitions of "vineyard" (grape-growing land) and "winery" (licensed commercial operation).