Allows gross income tax deduction for donations of menstrual products to certain New Jersey-based charitable organizations.

This bill allows New Jersey taxpayers to deduct up to $120 annually from their gross income for donations of menstrual products (like tampons, pads, and cups) made to qualified New Jersey-based charities. To claim the deduction, donors must obtain written documentation from the charity verifying each donation's details and value. The bill also protects donors and charities from liability for "apparently usable" products - those meeting safety standards - even if not marketable - unless gross negligence or intentional misconduct causes harm. It defines "qualified" charities as those registered in New Jersey, operating locally, and providing services to people who menstruate.