Grants gross income tax deduction to mental health care professionals providing services in the State.

This bill grants a $1,000 deduction from gross income to licensed mental health care professionals (such as therapists or counselors) who provide services in New Jersey during the tax year. It directly affects these professionals by reducing their taxable income, lowering their overall state income tax liability. The deduction is added to existing personal exemptions under New Jersey tax law (N.J.S.54A:3-1), specifically listed as item (b)(8). This is a concrete policy change that modifies tax treatment for qualifying mental health care providers without altering other tax rules.