New Jersey Statutes Title 34. Labor and Workmen's Compensation 34 § 1B-261

a. (1) A business shall submit an application for tax credits to the authority prior to July 1, 2019. If the business requests additional time to submit its application, the authority shall have the discretion to grant one six-month extension of this deadline. A business shall submit its documentation indicating that it has met the capital investment and employment requirements for the first phase, as specified in the incentive agreement and the incentive phase agreement, for certification of its tax credit amount within three years following the date of approval of its application by the authority. The authority shall have the discretion to grant two, one-year extensions of this deadline.

(2) Full-time employment for a tax period shall be determined as the average of the monthly full-time employment for the tax period.