Provides gross income tax deduction for certain E-ZPass tolls paid.

This bill allows New Jersey individual taxpayers to deduct up to $1,000 annually from their gross income for qualifying E-ZPass tolls paid on state toll roads or connecting interstate bridges/tunnels (e.g., Delaware River bridges, Port Authority routes). To qualify, the total E-ZPass tolls paid by an individual or household must exceed $1,000 in a tax year. The deduction excludes fines, penalties, administrative fees, employer reimbursements, and tolls already deductible as business expenses. It applies to all filing statuses and takes effect for tax years beginning January 1, 2017.