Allows gross income tax deduction for charitable contributions to certain New Jersey-based charitable organizations during public health emergency.

This New Jersey bill allows taxpayers to deduct charitable contributions made to qualified New Jersey-based organizations from their gross income during public health emergencies. The deduction is limited to $10,000 for married couples filing jointly or heads of household, and $5,000 for single filers or married individuals filing separately. A qualified organization must be registered under state law, maintain an office or employ staff in New Jersey, and provide services within the state. The provision applies to contributions made during an active public health emergency declaration and for 30 days after the emergency concludes.