"Saving Our Diners and Protecting Our Past (SODA POP) Act"; provides sales and use tax exemption and corporation business and gross income tax credits for historic diners and restaurants included on annual registry.

This bill creates tax incentives for historic diners and restaurants in New Jersey. To qualify, an establishment must operate continuously for at least 25 years (including pandemic closures), meet small business standards, comply with health/safety rules, and (for restaurants) be family-owned. Qualified businesses on an annual state registry receive a 12-month sales tax exemption on prepared food/beverages for on-site consumption and corporation business/gross income tax credits. The Division of Travel and Tourism manages the registry, requiring annual applications to verify eligibility. The policy directly supports small, long-standing dining businesses preserving cultural heritage.