Allows gross income tax deduction for donations made to animal shelters.

This bill allows New Jersey taxpayers to deduct up to $1,500 annually from their gross income tax for donations made to qualifying animal shelters. It specifically defines "animal shelter" as a licensed facility that houses abandoned, lost, or endangered domestic animals needing temporary care until adoption, relocation, or euthanasia - including municipal animal control facilities. The deduction applies to donations for shelters operating within New Jersey, directly benefiting taxpayers who support these organizations. The provision takes effect for taxable years starting the year after the bill's enactment.