{"data":{"id":"us-nj/n.j.-stat.-52-27h-77","jurisdiction":"us-nj","citation":"N.J. Stat. § 52:27H-77","heading":"Carry-forward permitted","body":"Enterprise zone employee tax credits or enterprise zone investment tax credits provided under section 19 of this act shall not reduce a taxpayer's tax liability under the \"Corporation Business Tax Act (1945),\" P.L. 1945, c. 162 (C. 54:10A-1 et seq.) in any tax year by more than 50% of the amount otherwise due, but either employee tax credits or investment tax credits remaining and unused in a tax year may be carried forward by the taxpayer to the next succeeding tax year and applied against 50% of the amount of tax otherwise due in that succeeding tax year.\nL. 1983, c. 303, s. 18; amended 1988,c.93,s.8.","path":["TITLE 52 STATE GOVERNMENT, DEPARTMENTS AND OFFICERS"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"9fecf44af78ce4c28cb8d41c7d6559bca1ef8508a87aa04b87dee13a52cdd8e6","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-52-27h-76","next":"us-nj/n.j.-stat.-52-27h-78"},"notice":"GroundRules: Original legal text. Not legal advice."}