Allows resident taxpayers to deduct from gross income fifty percent of amount paid through E-ZPass for NJTA tolls.

This bill allows New Jersey resident taxpayers to deduct 50% of their E-ZPass toll payments for New Jersey Turnpike Authority (NJTA) tolls - including Turnpike and Garden State Parkway tolls - from their taxable income. It applies to amounts paid through electronic toll systems like E-ZPass, excluding fines, administrative fees, or reimbursed amounts. Taxpayers cannot claim deductions for tolls already deductible under other business or partnership tax rules. The deduction takes effect immediately for taxable years beginning January 1 after enactment.