Provides gross income tax deduction for costs of purchasing and installing battery backups for certain home solar electrical generators.

This bill (A1343) allows New Jersey homeowners with solar electrical generators installed in their primary residence to deduct up to $10,000 from their gross income for the cost of purchasing and installing battery backup systems. It directly affects residential solar users seeking to store excess energy for use during power outages. The deduction applies to costs paid during the taxable year and takes effect immediately upon enactment for future tax years. The policy aims to incentivize battery storage adoption, enabling solar-powered homes to maintain electricity during grid disruptions.