Allows gross income tax deduction for firearms training expenses paid by law enforcement officers.

This bill (A2685) allows New Jersey law enforcement officers to deduct unreimbursed firearms training expenses from their gross income for tax purposes. It directly affects officers whose duties include detecting, apprehending, or arresting offenders and who qualify in firearm use per N.J.S.2C:39-6. The key provision permits deductions for out-of-pocket costs like training courses, ammunition, and range fees paid by officers, excluding any reimbursed amounts. The deduction applies to taxable years following the bill's enactment. This creates a concrete tax benefit for eligible officers covering existing training costs they typically pay personally.