Establishes a gross income tax credit for attendance at New Jersey county colleges.

This bill creates a New Jersey income tax credit to help residents afford community college. Taxpayers can claim up to $750 for full-time tuition and maintenance costs paid for themselves or a dependent under 22, or up to $375 for part-time attendance (with at least six credits per semester). The credit directly benefits New Jersey residents paying for their own or their child's education at one of the state's 19 county colleges. It provides direct tax savings to offset college costs, making community college more financially accessible.