New Jersey Statutes Title 34. Labor and Workmen's Compensation 34 § 11-56a41

a. Notwithstanding any provision of the “Administrative Procedure Act,” P.L.1968, c. 410 (C.52:14B-1 et seq.) to the contrary, the commissioner, in consultation with the State Treasurer, may adopt, upon filing with the Office of Administrative Law, such regulations that the commissioner deems necessary to implement the provisions of sections 5 through 9 of P.L.2019, c. 32 (C.34:11-56a39 to 34:11-56a41, 54:10A-5.42, and 54A:4-18), which regulations shall be effective for a period not to exceed 180 days from the date of the filing. The commissioner shall thereafter amend, adopt, or readopt the regulations in accordance with the requirements of P.L.1968, c. 410 (C.52:14B-1 et seq.). The regulations adopted by the commissioner shall include the following:

b. Beginning the year next following the year in which P.L.2019, c. 32 (C.34:11-56a4.9 et al.) takes effect  1 and every two years thereafter, the commissioner shall prepare a report concerning the award of tax credits under sections 5 through 9 of P.L.2019, c. 32 (C.34:11-56a39 to 34:11-56a41, 54:10A-5.42, and 54A:4-18), and submit the report to the Governor, and, pursuant to section 2 of P.L.1991, c. 164 (C.52:14-19.1), to the Legislature. Each biennial report required under this subsection shall include the names and locations of, and the amount of tax credits allowed to, each employer allowed a tax credit under sections 5 through 9 of P.L.2019, c. 32 (C.34:11-56a39 to 34:11-56a41, 54:10A-5.42, and 54A:4-18).