Allows gross income tax deduction for union dues paid to labor organizations.

This bill allows New Jersey taxpayers to deduct union dues paid to labor organizations from their gross income when filing state taxes. It directly affects individuals who pay dues to labor organizations, including public employees represented by such groups. The key provision requires taxpayers to provide verification of dues paid to the Division of Taxation to claim the deduction. The bill defines "union dues" broadly to include all required membership fees, and "labor organization" as any group addressing work conditions like wages or grievances. The deduction applies to taxable years beginning after the bill's enactment.