Increases qualified research expenses tax credit for corporation business taxpayers engaged in targeted industries; increases basic research payment tax credit; allows research tax credit to be refundable.

Where it goes next

While a bill can still move, the questions are about people and money in New Jersey.

• Who sits in the seats that vote on itA roster is not a certified tally, and a filing is not a place on the ballot.
• Who funds the people decidingA receipt is not backing. A contribution does not establish a policy motive.
• Who is paid to be heardNaming an institution is the filer's account, not a record of any meeting.