Allows gross income tax deduction for donations of menstrual products to certain New Jersey-based charitable organizations.

This bill allows New Jersey taxpayers to deduct up to $120 annually from their gross income for donations of menstrual products (like sanitary napkins, tampons, and cups) made to qualified New Jersey-based charities. To claim the deduction, donors must obtain written proof from the charity documenting each donation, including the product type, quantity, and value. The bill also protects donors and charities from liability for "apparently usable" products (meeting quality standards but not necessarily marketable) donated in good faith, unless gross negligence or intentional misconduct causes harm. It defines qualified charities as those registered in New Jersey, operating within the state, and providing medical or social services to people who menstruate.