I found you this:

https://www.state.nj.us/treasury/taxation/njit7.shtml

Make sure to expand each section. It also has the link to this:

https://www.state.nj.us/treasury/taxation/pdf/pubs/tgi-ee/git1&2.pdf

You have some reading to do, because there are a lot of limitations and eligibility and qualifications, including percentages based on income levels and marital status.

Have fun.