Scope
P.L.2026, c.77 (Senate Bill 4390, First Reprint), designated the "End Data Center Tax Credits Act", amends P.L.2020, c.156 so that the amount of Aspire and Emerge program tax credits made available for projects awarded a credit under the Next New Jersey Program Act (P.L.2024, c.49) may not exceed $250,000,000, replacing $500,000,000. It reduces the allocation; it does not repeal the Next New Jersey Program.
- Geographic scope
- New Jersey
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- New Jersey Legislature
Dates
- Adopted
- 27 August 2026
- Effective
- 27 August 2026
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The amendment states no expiration.
- Source document
- 27 August 2026
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
New Jersey P.L.2026, c.77, the End Data Center Tax Credits Act, was approved on 27 August 2026 and takes effect immediately. It amends the state's tax-credit cap law so that no more than $250 million, down from $500 million, of Aspire and Emerge credits is made available for projects under the Next New Jersey Program, whose eligible businesses include large-scale AI data center businesses. The program itself continues.
What this does not establish
- The chapter-law page for this 2026 chapter was not yet posted on pub.njleg.gov (HTTP 404 on 23 September 2026); the text is the final reprint both houses passed, and approval comes from the Legislature's official bill-history service. The reprint shows deletions in brackets; quoted language is the retained text.
- The act reduces the credits available to the Next New Jersey Program; it does not end the program or revoke awarded credits.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Next New Jersey Program tax credits for AI and AI data center businesses (In effect)
Sources
https://pub.njleg.gov/Bills/2026/S4500/4390_R1.HTM