Allows gross income tax deduction for functional improvements and home repairs made to taxpayer's primary residence.

This bill (A1106) would allow New Jersey taxpayers to deduct expenses for functional improvements and repairs made to their primary residence from their gross income tax. It defines "functional improvements" as work that materially improves a home's operating condition or extends its useful life (e.g., roof replacement, HVAC upgrades), excluding cosmetic remodels or adaptations for new uses. Repairs must maintain the home's ordinary efficiency (e.g., fixing plumbing), not just aesthetics. The deduction applies to both homeowners and renters, covers all qualifying expenses without a dollar limit, and allows married couples filing separately to each claim half the deduction for shared home costs.