Provides gross income tax credit for donations to eligible schools to assist in funding of student meals, medical supplies, and playground equipment.

This bill (A1556) creates a 10% nonrefundable gross income tax credit for New Jersey taxpayers who donate to eligible schools, capped at $500 per year. Donations must fund specific school needs: student meals (free/reduced programs), medical supplies for student treatment, or playground equipment (including shade structures). To claim the credit, taxpayers must obtain written documentation from the school verifying each donation. The credit applies to donations made to public or nonpublic elementary/secondary schools in New Jersey.