Establishes gross income tax credit for cost of certain postage for sending goods to members of United States Armed Forces and National Guard who are serving their country away from home.

This bill creates a New Jersey gross income tax credit for taxpayers who pay United States Postal Service priority mail postage to send packages to service members. It directly affects New Jersey residents who send care packages to members of the U.S. Armed Forces or National Guard stationed at military installations anywhere in the world. The credit equals the exact postage cost paid for these priority mail shipments, applied against the taxpayer's state income tax liability after other credits. This policy change removes a financial barrier for families sending morale-boosting packages to loved ones serving far from home.