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New Jersey Angel Investor Tax Credit Program

The New Jersey Angel Investor Tax Credit Program establishes tax credits against corporation business or gross income taxes based on qualified investment in New Jersey’s emerging technology businesses to stimulate investment. The credits apply to 20% of the qualified investment made in an NJ emerging technology business, with a potential increase to 25% if the business is certified M/WBE or located in an Opportunity Zone or New Market Tax Credit Census Track.

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