Provides gross income tax deduction for New Jersey fuel taxes paid through purchases of motor fuel for personal use of motor vehicles.

This bill would allow New Jersey residents to deduct state fuel taxes paid for personal vehicle use from their gross income tax. It applies to individual filers (single, married filing jointly, or married filing separately) who pay New Jersey motor fuel taxes for personal vehicle operation, with a yearly cap of $1,000 for 2020 and $2,000 for subsequent years. The deduction excludes taxes reimbursed by employers or already deductible through other tax provisions (like business expenses). This directly reduces taxable income for qualifying individuals but does not change tax rates or provide refunds.