Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.

This bill allows eligible New Jersey law enforcement officers to deduct unreimbursed firearms training expenses from their gross income for tax purposes. It specifically covers costs like training courses, ammunition, and range fees paid out-of-pocket by officers whose duties include detecting, apprehending, or arresting offenders. To qualify, officers must meet firearm qualification standards under state law (N.J.S.2C:39-6). The deduction applies to taxable years beginning after the bill's enactment.