Allows gross income tax deduction for charitable contributions to certain New Jersey-based charitable organizations during public health emergency.

This bill allows New Jersey taxpayers to deduct charitable contributions made to qualified New Jersey-based organizations during a public health emergency. It limits the deduction to $10,000 for joint filers or head of household, and $5,000 for single filers, married taxpayers filing separately, or surviving spouses. To qualify, charities must be registered under New Jersey law, maintain an office or employ staff in the state, and provide services within New Jersey. The "exclusion period" covers the current emergency (declared in 2020), any future emergencies declared by the governor, and 30 days after the emergency ends. The policy change applies to contributions made on or after January 1, 2021.