New Jersey § 52:18a-263

§ 52:18a-263.

a. The Director of the Division of Taxation in the Department of the Treasury may

purchase unused tax credits awarded under a program listed in subsection b. of this

section, including tax credit transfer certificates issued by the director in lieu

of a tax credit allowed under such programs. The director shall not pay consideration in excess of 75 percent of the credit amount

to be purchased, except for a credit awarded under the “Emerge Program Act,” sections

68 through 81 of P.L.2020, c. 156 ( C.34:1B-336 et al.), which shall be subject to the provisions of paragraph (4) of subsection

d. of section 77 of P.L.2020, c. 156 ( C.34:1B-345 ). b. The Director of the Division of Taxation in the Department of the Treasury may

purchase tax credits awarded under the following: (1) the “Historic Property Reinvestment Act,” sections 1 through 8 of P.L.2020, c. 156 ( C.34:1B-269 through C.34:1B-276 ); (2) the “Brownfield Redevelopment Incentive Program Act,” sections 9 through 19 of P.L.2020, c. 156 ( C.34:1B-277 through C.34:1B-287 ); (3) the “New Jersey Innovation Evergreen Act,” sections 20 through 34 of P.L.2020, c. 156 ( C.34:1B-288 through C.34:1B-302 ); (4) the “Food Desert Relief Act,” sections 35 through 42 of P.L.2020, c. 156 ( C.34:1B-303 through C.34:1B-310 ); (5) the “New Jersey Community-Anchored Development Act,” sections 43 through 53 of P.L.2020, c. 156 ( C.34:1B-311 through C.34:1B-321 ); (6) the “New Jersey Aspire Program Act,” sections 54 through 67 of P.L.2020, c. 156 ( C.34:1B-322 through C.34:1B-335 ); (7) the “Emerge Program Act,” sections 68 through 81 of P.L.2020, c. 156 ( C.34:1B-336 et al.); (8) the Grow New Jersey Assistance Program established pursuant to section 3 of P.L.2011, c. 149 ( C.34:1B-244 ); (9) section 6 of P.L.2010, c. 57 ( C.34:1B-209.4 ); (10) the State Economic Redevelopment and Growth Grant program established pursuant

to section 5 of P.L.2009, c. 90 ( C.52:27D-489e ); (11) section 1 of P.L.2018, c. 56 ( C.54:10A-5.39b ); and (12) section 2 of P.L.2018, c. 56 ( C.54A:4-12b ).