Requires DEP to evaluate extending sewer service in Lake Hopatcong region; allows gross income tax deduction for septic system maintenance under certain circumstances.

This bill (A185) requires New Jersey's Department of Environmental Protection (DEP) to study extending sewer service in the Lake Hopatcong watershed within 90 days, assessing whether it would significantly improve the lake's water quality. If the DEP determines sewer extension isn't feasible or beneficial, it must notify the tax division and define the geographic area eligible for a tax deduction. Homeowners in that designated area can then deduct half the cost of septic system maintenance performed at their primary residence. The deduction requires documented proof of maintenance compliant with DEP regulations, with tax authorities establishing eligibility standards.