N.J. Stat. § 34:1B-364

100. As used in sections 99 through 105 of P.L.2020, c.156 (C.34:1B-363 through C.34:1B-369): "Economic development incentive" means a financial incentive, awarded by the authority to a person or entity, or agreed to between the authority and a person or entity, for the purpose of stimulating economic development or redevelopment in New Jersey, including, but not limited to, a bond, grant, loan, loan guarantee, matching fund, tax credit, tax deduction, or other tax expenditure. "Fraud" means a deception or misrepresentation made by any person or entity with the knowledge that the deception or misrepresentation could result in some unauthorized benefit to that person or entity or another person or entity, including any act that constitutes fraud under applicable federal or State law. "Economic development investigation" means an investigation of fraud, abuse, or illegal acts perpetrated within economic development incentive programs by applicants for, or recipients of, economic development incentives. "Office of the Economic Development Inspector General" means the Office of the Economic Development Inspector General created by section 102 of P.L.2020, c.156 (C.34:1B-366). L.2020, c.156, s.100.