Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

This bill creates a 5-year pilot program offering New Jersey income tax credits to homeowners who open eligible properties for hunting. To qualify, a property must be the taxpayer's primary residence (with at least 10 acres of land suitable for hunting) and located in areas with frequent wildlife incidents like road collisions or property damage. Taxpayers receive $1,500 for the first 10 acres opened plus $200 per additional acre, but must allow hunting 2 days weekly during legal seasons and submit detailed annual logs of hunting activity. The Division of Taxation, with environmental protection input, will select no more than 12 participants annually based on wildlife incident data, and must report program results to the legislature after the pilot ends.