Provides gross income tax deduction for in vitro fertilization treatment expenses.

This bill creates a 50% tax deduction for New Jersey residents who pay out-of-pocket for in vitro fertilization (IVF) treatment for themselves, their spouse, or domestic partner. The deduction applies only to IVF costs not covered by health insurance plans (such as hospital, health maintenance organization, or state programs) and not already deductible under existing tax rules. It takes effect immediately for taxable years beginning after enactment, reducing taxable income by half the eligible IVF expenses paid during the year.