Provides corporation business tax and gross income tax credits for purchase and installation of electric vehicle charging stations and for commercial zero emission vehicle fleet conversions.

This New Jersey bill (S 210) creates tax credits for businesses to adopt electric vehicle infrastructure. It provides a 50% credit (up to $1,000 per station) for purchasing and installing commercial EV charging stations, and a 50% credit for converting commercial vehicle fleets to zero-emission models, capped at $25,000 for light vehicles (under 14,000 lbs), $50,000 for medium (14,001-26,500 lbs), and $100,000 for heavy vehicles (over 26,500 lbs). To qualify, businesses must apply for certification from the Environmental Protection Commissioner, proving eligible purchases and installations. The credits apply to both corporation business tax and gross income tax, with unused credits potentially carried forward for up to seven years.