NJ S4021

Businesses with 50+ full-time employees that order or cater food must submit an excess food reduction plan to the Department of Environmental Protection within one year, detailing procedures to reduce food waste, limit excessive ordering, and increase composting and donation.

DEP must approve, conditionally approve, or disapprove submitted plans within 90 days; businesses with disapproved plans have 30 days to submit revisions.

A corporation business tax credit of up to $2,500 is available for six years to businesses that demonstrate a 25% reduction in excess food through composting, recycling, or donation rather than landfill/incinerator disposal.

Tax credit applicants must obtain certification from the Commissioner of Environmental Protection proving the 25% reduction and confirming no duplicate credits have been received; unused credits may be carried forward for seven privilege periods.

Businesses must submit biannual effectiveness reports to the Governor and Legislature beginning two years after plan approval, and DEP must report on the tax credit program's overall effectiveness one year after credits expire.