Provides $5,000 gross income tax deduction for taxpayers who incur certain commuter expenses.

This bill creates a $5,000 state income tax deduction for New Jersey taxpayers who pay tolls commuting by car to work within New Jersey or a neighboring state. It specifically covers toll payments for daily commutes but excludes fines, administrative fees, employer reimbursements, and expenses already deductible under other tax rules. The deduction applies in addition to existing state tax exemptions, such as the $1,000 personal exemption. It would take effect for tax years starting after the bill's enactment date.