Allows gross income tax deductions totaling $300,000 over five taxable years for certain primary care physicians.

This bill provides a $300,000 tax deduction over five years for qualified primary care physicians practicing in New Jersey. Eligible physicians (specializing in family medicine, internal medicine, pediatrics, or OB/GYN) receive $100,000 in the first year, then $80,000, $60,000, $40,000, and $20,000 in the following years. To qualify, physicians must maintain their New Jersey practice for all five years; failure to do so requires repayment of the full deduction amount, though hardship exemptions may apply. The policy aims to retain and attract primary care providers amid known workforce shortages.