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Division of Taxation

Personal Protective Equipment (PPE) Manufacturing Credit

The PPE Manufacturing Credit is a tax incentive program authorized by the New Jersey Economic Recovery Act of 2020 (ERA). The purpose of the credit is to increase the availability of critical public healthcare products and create manufacturing jobs.

The program is available for tax credits during the taxable years or privilege periods 2020, 2021, and 2022. Credits resulting in an overpayment are refundable. Interest will not be calculated on refunds.

How to Apply for the Tax Credit

The credit is administered by the New Jersey Economic Development Authority (EDA). A valid tax clearance certificate from the New Jersey Division of Taxation must be submitted with the application.

How to Claim the Tax Credit

Corporation Business Tax

Complete Form 333 to claim the tax credit.

Gross Income Tax

You must file your New Jersey Income Tax Return before you can claim the credit. However, the NJ- 1040 (Resident), NJ-1040NR (Non-Resident), and NJ-1041 (Fiduciary) forms do not provide a line to take this credit.

After successfully filing your New Jersey Income Tax Return, submit the following by mail:

  • A cover letter requesting your PPE Tax Credit, which includes your name, a daytime telephone number, current mailing address, and email;
  • A copy of your New Jersey Income Tax Return; and
  • A copy of the digital State of New Jersey PPE (Personal Protective Equipment) Manufacturing Tax Credit Certificate issued by the Division.

Send the documents requested above to:

New Jersey Division of Taxation
Gross Income Tax Audit Branch
P.O. Box 288
Trenton, NJ 08695-0288
Attention: William G. Bittner, Chief

Applicable Laws & Rules
P.L.2021 c. 156; N.J.A.C. 19:31-24

Last Updated: Wednesday, 12/20/23