Makes various revisions to alcoholic beverage licensing laws pertaining to certain retailers and manufacturers; provides tax credit under corporate business tax and gross income tax to certain retail licensees.

This bill (S 784) revises New Jersey's alcoholic beverage licensing rules for breweries, primarily affecting businesses with "Limited brewery licenses." It allows these breweries to sell beer directly to customers on-site (with tour requirements) and off-site (up to 15.5 gallons per person), offer samples under specific limits, and host events with food vendors or food trucks. Additionally, the bill creates tax credits under corporate business tax and gross income tax for eligible retail licensees selling alcoholic beverages. These changes aim to provide operational flexibility for smaller breweries while offering financial incentives to qualifying retailers.