Establishes gross income tax credit for cost of certain postage for sending goods to members of United States Armed Forces and National Guard who are serving their country away from home.

This New Jersey bill (A2224) creates a state income tax credit for residents who pay postage to send priority mail packages to active-duty military personnel or National Guard members stationed at any military location, both in the U.S. and abroad. The credit equals the exact postage cost paid for these packages during the taxable year, directly reducing the taxpayer's state income tax bill after other credits are applied. Excess credit amounts result in a refund to the taxpayer. The policy specifically targets postage expenses for sending care packages to service members, with no other eligibility requirements.