Allows gross income tax deduction for charitable contributions to certain New Jersey-based charitable organizations.

This bill allows New Jersey taxpayers to claim a state income tax deduction for charitable donations made to qualifying New Jersey-based organizations. It mirrors the federal deduction limit (under IRS Section 170) for donations that would be deductible on federal returns, without requiring taxpayers to itemize federal deductions. To qualify, organizations must be registered under New Jersey's Charitable Registration Act or meet specific in-state presence requirements (maintaining an office, employing staff, and providing services in New Jersey). The deduction applies to donations made in tax years beginning January 1 following enactment.