Provides gross income tax deduction for home office expenses incurred during COVID-19 pandemic.

This bill allows New Jersey taxpayers who were self-employed, independent contractors, or employees to deduct unreimbursed home office expenses incurred during the Governor’s declared COVID-19 emergency (Executive Order No. 103 of 2020 and extensions). It covers costs like desks, computers, printers, and supplies used primarily for work due to pandemic restrictions, defining a "principal place of business" as a home office used regularly when other locations were unavailable. The deduction applies retroactively to all taxable years while the public health emergency was ongoing. It does not require employer reimbursement and takes effect immediately upon enactment.