Technology

This bill, titled the "End Data Center Tax Credits Act," sets a combined nine-year spending cap of $11.5 billion for various state tax credit programs, including those for economic recovery, arts, and manufacturing. It specifically reduces the amount of credits available under the Next New Jersey Program and directs $200 million of those credits to a housing agency through competitive auctions. Additionally, the legislation authorizes the Board of Public Utilities to issue tax credits for energy storage projects and creates a temporary income tax credit for certain residential electricity customers.

This bill creates a new criminal offense for creating, sharing, or possessing digital content depicting the sexual exploitation or abuse of children - including computer-generated or manipulated images that appear to show minors. It specifically targets items where a child (under 18) is identifiable by face, likeness, or distinguishing features, or where a person is manipulated to look like a minor ("purported child"). The law prohibits distributing such content via the internet or file-sharing programs, and makes possessing it with intent to share a crime. It directly affects individuals who produce, distribute, or share these materials online, regardless of whether the child is real or digitally altered.