Provides a gross income tax deduction for veterinarian expenses.

This New Jersey bill (A283) allows state taxpayers to deduct up to $2,500 in nonreimbursed veterinarian expenses for their household pets from their gross income tax. It specifically covers costs for examinations and care of domesticated animals owned and maintained in the taxpayer's home, provided by a New Jersey-licensed veterinarian. The deduction applies to expenses incurred during the taxable year and does not require reimbursement from pet insurance. The bill takes effect immediately upon enactment.