Provides corporation business tax credit and gross income tax credits for purchase and installation of certain electric vehicle charging stations.

This bill provides tax credits to New Jersey businesses for purchasing and installing electric vehicle (EV) charging stations used exclusively in their operations. For 2023, businesses can claim a 25% credit (up to $500 per station) on corporation business tax and a 25% credit (up to $500 per station) on gross income tax; these rates decrease to 15% ($300 max) in 2024 and 8% ($150 max) in 2025. To qualify, businesses must apply for certification from the Environmental Protection Commissioner confirming the station meets technical standards (Level 2 or 3 charging), with a 90-day processing window. The credits are limited to 50% of tax liability and may be carried forward if unused in the current tax year.