Provides gross income tax deduction for New Jersey fuel taxes paid through purchases of motor fuel for personal use of motor vehicles.

This bill creates a New Jersey gross income tax deduction for state fuel taxes paid on motor fuel used for personal vehicle operation. It directly affects individual taxpayers (including single filers and married couples) who pay New Jersey motor fuel taxes for non-business vehicle use. The deduction is capped at $1,000 for 2020 and $2,000 annually thereafter, and excludes amounts reimbursed by employers or already deductible elsewhere. Taxpayers can claim this deduction when filing their NJ income tax return, reducing their taxable income by the eligible fuel tax amount paid.