/state-conformity / NJ
Federal energy / EV credit conformity · NJ
New Jersey · NJ
Federal conformity
How New Jersey treats each federal credit
New Jersey computes gross income tax independently of federal credits. Federal §25C / §25D / §30D / §25E reduce federal liability only; they do not flow through to NJ state liability. NJ instead operates separate state-level incentive programs.
Independent NJ programs
State-level energy and EV credits
These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.
Energy / residential
- NJ Solar Investment Tax Credit / SUSI program (BPU)
varies by program block — verify current rates with NJ BPU
performance-based incentive (SREC-II / SUSI) · expires ongoing (administered by NJ Board of Public Utilities) · verified 2026-05-07
EV / vehicle
- NJ Charge Up New Jersey EV Incentive
up to $4,000 (verify current cap with NJ BPU)
point-of-sale rebate · expires subject to annual program funding — verify current year · verified 2026-05-07
- NJ Sales-Tax Exemption for Zero-Emission Vehicles
full state sales-tax exemption on qualifying ZEV purchase / lease (verify current statute)
sales-tax exemption (statutory) · expires see N.J.S.A. 54:32B-8.55 — verify current effective dates · verified 2026-05-07
Amend-window decoder
Decode your NJ situation
Open the decoder pre-filled to New Jersey to see how the federal §25C / §25D / §30D / §25E rules and the §6511(a) amend window apply to your install or vehicle.
last verified2026-05-07·source:law.cornell.edu
Last verified · 2026-05-07 · 2026-05-07 sweep