Allows NJ gross income tax deduction for charitable contributions of food made from business inventory.

This bill creates a New Jersey state tax deduction for businesses that donate food from their inventory to qualified charities. It allows taxpayers to deduct the same amount for state income tax as they could claim under federal tax rules (as of December 2013) for donations of "apparently wholesome" food - meaning food meeting safety standards but unsellable due to appearance, age, or surplus. The deduction applies regardless of whether the business claims a federal charitable deduction. It directly affects New Jersey businesses that donate excess food inventory to IRS-qualified charitable organizations.