NJ A6132

Establishes the Fusion Energy and Technology Incentive Program within the New Jersey Economic Development Authority to provide tax credits encouraging the development of fusion energy and fusion technology facilities at power plant sites

Authorizes up to $5 million annually in tax credits for property owners who lease power plant space to fusion companies, covering 15% of rent received plus 35% of capital investments made to prepare the site

Authorizes up to $10 million annually in tax credits for fusion energy or technology companies operating facilities at power plant sites, covering 35% of their capital investments

Defines eligible "fusion energy or fusion technology companies" as businesses headquartered in New Jersey that own or license proprietary intellectual property and employ workers in research, development, testing, or manufacturing of fusion-related products or services

Amends the Global Warming Solutions Fund to allow 60% allocation to the EDA to include support for fusion energy and fusion technology facilities alongside existing energy efficiency and renewable energy programs