Provides gross income tax deduction for E-ZPass tolls paid.

This bill allows New Jersey residents with E-ZPass accounts to deduct up to $1,000 annually from their state gross income tax for tolls paid on eligible toll roads, bridges, or tunnels in New Jersey or connecting to other states (like the Delaware River bridges). To qualify, the total E-ZPass tolls paid must exceed $1,000 in a year, and the deduction excludes fines, administrative fees, employer reimbursements, or tolls already deductible as business expenses. It applies to individuals and household members using vehicles on toll routes operated by entities like the Port Authority or Delaware River Joint Tollbridge Commission. The deduction takes effect for taxable years beginning January 1, 2020, and is available for all filing statuses.