Provides gross income tax deduction for volunteers of New Jersey Medical Reserve Corps that serve at least 150 hours during public health emergency.

This bill adds a $1,000 personal tax deduction for New Jersey residents who volunteer with the New Jersey Medical Reserve Corps (NJMRC) and complete at least 150 hours of service during a state-declared public health emergency. It directly affects NJMRC volunteers meeting these service requirements by reducing their taxable income for state income tax purposes. The deduction is added to existing personal exemptions under New Jersey law and applies only during emergencies defined in state statute. The policy change provides a concrete tax benefit to eligible volunteers without altering other tax rules.