N.J. Stat. § 34:1B-335.7

4. a. The authority may award tax credits to the developer of a sports and entertainment project in accordance with the provisions of sections 55 through 67 of P.L.2020, c.156 (C.34:1B-323 through C.34:1B-335), as amended and supplemented, except as otherwise provided in this section and section 3 of P.L.2025, c.399 (C.34:1B-335.7 and C.34:1B-335.6). b. The authority shall administer the tax credits awarded pursuant to this section and section 3 of P.L.2025, c.399 (C.34:1B-335.7 and C.34:1B-335.6) in accordance with the provisions of sections 55 through 67 of P.L.2020, c.156 (C.34:1B-323 through C.34:1B-335), as amended and supplemented, except as otherwise provided in this section and section 3 of P.L.2025, c.399 (C.34:1B-335.7 and C.34:1B-335.6). c. In accordance with the purposes and objectives set forth in P.L.2025, c.399 (C.34:1B-335.4 et al.), and with respect to the responsibilities of overseeing and implementing the award of tax credits to sports and entertainment projects, the authority shall develop guidelines governing the terms and conditions under which such tax credits may be awarded pursuant to this section and section 3 of P.L.2025, c.399 (C.34:1B-335.7 and C.34:1B-335.6). The provisions of the “Administrative Procedure Act,” P.L.1968, c.410 (C.52:14B-1 et seq.) shall not apply to the preparation, publication, or implementation of the guidelines developed pursuant to this section. L.2025, c.399, s.4.