The "Jersey Pride Tax Credit Act of 2026" introduces a new federal tax incentive and preferential treatment for businesses promoting the State of New Jersey. It amends the Internal Revenue Code to establish a Jersey Pride Tax Credit , allowing taxpayers to claim a credit equal to 25 percent of the aggregate amount from selling products that promote New Jersey to unrelated parties. This credit is integrated into the existing general business credit structure and applies to products sold after December 31, 2025. Furthermore, the bill directs port authorities to give preference to businesses that sell these "eligible products" when renting out commercial retail space. This aims to encourage both the sale of New Jersey-themed goods and their presence in prominent commercial locations.