NJ A5910

Adds nuclear fission to the definition of "Class I renewable energy" under New Jersey's Electric Discount and Energy Competition Act, making it eligible for renewable energy portfolio standards alongside solar, wind, and other clean energy sources

Creates a Corporation Business Tax credit of $1,000 per gigawatt hour for facilities producing "clean baseload energy," defined as continuous, constant-rate electricity generation without direct greenhouse gas emissions

Requires the Board of Public Utilities to certify qualifying facilities within 90 days of receiving a complete application, including verification of generation data and permit information

Allows unused tax credits to be carried forward for up to seven privilege periods, with total credits capped at 50% of tax liability and not reducing liability below statutory minimums

Aims to support existing nuclear power stations in New Jersey and incentivize new nuclear generation assets by recognizing nuclear fission as a clean energy source