Provides gross income tax deduction for certain wages of qualified health care professionals employed by health care entities.

This bill creates a 25% gross income tax deduction for eligible health care workers in New Jersey. It directly affects registered nurses, licensed practical nurses, nurse aides, homemaker-home health aides, and direct support professionals who work for qualifying health care entities like hospitals, clinics, home care agencies, or psychiatric facilities. The deduction equals 25% of the hourly wages paid by these employers during the taxable year. The policy applies to tax years starting January 1 following enactment.