Provides gross income tax deduction for costs of purchasing and installing whole house backup electrical generator or home backup battery system for resident taxpayer's principal residence.

This bill allows New Jersey resident taxpayers to deduct the full cost of purchasing and installing qualifying whole-house backup power systems from their gross income tax. It specifically covers permanent installations of natural gas/propane generators or battery systems (with at least 3 kilowatt-hours capacity) at a taxpayer's primary residence. Systems must meet state/local installation and safety requirements. The deduction applies to costs paid during the taxable year for these systems, which provide backup electricity during power outages. It directly affects homeowners seeking to offset the expense of backup power infrastructure for their primary residence.