NJ S1799

Increases the annual tax credit cap for New Jersey's Neighborhood Revitalization Tax Credit Program from $15 million to $65 million per fiscal year

Allows unused tax credits from any fiscal year to roll over and be added to the following year's $65 million cap

Requires the Commissioner of Community Affairs to certify the amount of remaining unused tax credits at the end of each fiscal year

Maintains existing provisions including the $1 million per-business annual credit limit and 100% credit rate for approved funding to nonprofit neighborhood revitalization projects