Provides gross income tax credit for certain tolls paid via E-ZPass.

This bill provides New Jersey taxpayers with a $1,000 annual credit against their gross income tax for tolls paid via E-ZPass on state toll roads, but only if total annual tolls exceed $1,000. It applies to individuals who use electronic toll collection (E-ZPass) for commuting or vehicle operation on New Jersey toll roads, excluding fines, fees, or reimbursed tolls. The credit reduces tax liability, with any excess refunded if the credit eliminates the tax due. It takes effect for taxable years beginning January 1, 2020.