Establishes Fusion Energy and Technology Incentive Program in EDA to encourage use of power plants for fusion energy and technology purposes; authorizes funds in Global Warming Solutions Fund to support fusion energy and technology facilities.

This bill creates a Fusion Energy and Technology Incentive Program through New Jersey's Economic Development Authority (EDA) to encourage using power plant sites for fusion energy development. It provides tax credits to two groups: (1) property owners who lease space on power plant sites to fusion companies (15% of rent plus 35% of qualifying site preparation costs), and (2) fusion companies operating facilities on those sites. The program is limited to $5 million in annual tax credits and applies to both operational and decommissioned power plants. It directly affects New Jersey-based fusion energy companies and property owners with eligible power plant sites.