Increases tax credits for investments made in emerging technology businesses under "New Jersey Angel Investor Tax Credit Act."

This bill increases tax credits for New Jersey investors who fund emerging technology businesses. It raises the standard credit rate from 20% to 30% of qualified investments, and boosts the higher rate from 25% to 35% for investments in businesses located in opportunity zones, low-income communities, or certified minority/women-owned businesses, or in venture funds committing 50% of funds to diverse entrepreneurs. The bill also sets a $500,000 annual cap per investment and a $35 million yearly limit for all credits combined. These changes directly affect individual and corporate taxpayers making qualifying investments in New Jersey's tech sector.