Provides gross income tax deduction for costs of purchasing and installing whole house backup electrical generator for resident taxpayer's principal residence.

This bill would allow New Jersey resident taxpayers to deduct the full cost of purchasing and installing a qualifying whole house backup generator from their state gross income tax. The generator must run on natural gas or propane, be permanently connected to the home’s electrical system, and only activate during power outages, with installation meeting all state and local code requirements. The deduction applies to the amount paid during the taxable year for both the purchase and installation. It directly affects homeowners who own a primary residence and install such a generator, reducing their taxable income for that year.