Provides $3,000 gross income tax deduction for certain taxpayers providing home care for an elderly relative.

This bill provides a $3,000 deduction from gross income for New Jersey taxpayers who care for elderly relatives in their home. It directly affects low-to-moderate-income individuals: single filers with gross income under $35,000 or joint filers under $50,000. To qualify, taxpayers must provide over half the support for a relative aged 70+ who lived with them for at least six months during the tax year. The deduction reduces taxable income, not the tax bill itself, and applies to taxable years starting after enactment.