Provides corporation business tax credit to public utilities that develop qualified native pollinator habitat in their rights of way.

This bill provides a tax credit to New Jersey public utilities (electricity, natural gas, and telephone companies) that create native pollinator habitats in their rights-of-way - such as along power lines. Utilities can claim a credit equal to 50% of their costs for planting native plants beneficial to pollinators like bees, up to $50,000 per project. To qualify, utilities must apply for certification from the Department of Agriculture, documenting the habitat location, costs, and agreements with landowners. The credit reduces corporation business tax liability, and the Department must report annually on the program’s effectiveness. The goal is to support pollinator conservation by utilizing existing utility corridors for habitat restoration.