Provides gross income tax deduction for home office expenses incurred during COVID-19 pandemic.

S 138 allows eligible New Jersey taxpayers - including self-employed individuals, independent contractors, and employees - to deduct unreimbursed home office expenses (like computers, desks, and supplies) incurred during the pandemic. It applies specifically to home offices used as a "principal place of business" due to pandemic restrictions, meaning the home was the main work location when other options were unavailable or limited. The deduction covers costs for necessary equipment and supplies used exclusively for work, retroactively applying to taxable years during the Governor’s declared emergency (Executive Order No. 103 and extensions). This policy directly benefits workers who shifted to remote work during the pandemic but lacked employer reimbursement for home office costs.