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 stone, crushed shells, or similar low-maintenance materials. It directly affects eligible property owners in that zone, including those who already made the change before the bill's effective date. The key provision allows the credit to reduce state tax liability for property owners who eliminate chemical-dependent landscaping, aiming to reduce fertilizer and pesticide runoff into the bay. The credit applies to all qualifying properties regardless of when the non-grass landscaping was installed, with rules to be established by the Division of Taxation.