Provides State income tax credit for removal of lawns near Barnegat Bay.

This bill provides a $250 annual state income tax credit to homeowners within 1,000 feet of Barnegat Bay and its tributaries who replace grass lawns with non-maintained alternatives like stone or crushed shells. Property owners who already made this change before the bill's effective date are also eligible. The credit aims to reduce chemical runoff - such as fertilizers and pesticides - from lawns into the bay, which the bill identifies as a major factor degrading the bay's water quality and ecosystems. The tax credit applies to all qualifying properties and takes effect immediately for future tax years.