Provides gross income tax credit for donations to eligible schools to assist in funding of student meals, medical supplies, and playground equipment.

This bill provides a nonrefundable 10% tax credit for New Jersey taxpayers who donate to eligible schools for specific purposes. It allows credits up to $500 per year for donations funding student meal programs, medical supplies for student treatment, or playground equipment (including shade structures). The credit applies to donations made to public or nonpublic elementary/secondary schools, with taxpayers required to obtain written documentation from the school to claim the credit. The bill takes effect immediately upon enactment.