Provides corporation business tax credits and gross income tax credits to farm employers for providing lodging or transportation benefits.

This bill provides New Jersey farm employers with tax credits for offering lodging or transportation benefits to farmworkers. Employers can claim up to $250 per employee for qualifying lodging (must be on-site, required for employment, and provided for six continuous weeks) and up to $500 per employee for transportation benefits (reimbursing actual commute costs like transit or fuel). Credits apply to both corporation business tax and gross income tax, but cannot exceed 50% of tax liability or overlap with other credits. The bill specifically targets farm employers who engage workers on hourly or piece-rate pay for farm labor.