Provides a gross income tax deduction for veterinarian expenses.

This bill allows New Jersey taxpayers to deduct up to $2,500 annually in nonreimbursed veterinarian expenses for the examination and care of their household pet. It directly affects individual taxpayers who pay for veterinary services for domesticated animals they own and keep in or near their home. The deduction applies to expenses incurred during the taxable year, provided the veterinarian is licensed in New Jersey. The bill takes effect immediately upon enactment.