Provides gross income tax deduction for certain donated vehicles.

This bill allows New Jersey taxpayers to deduct the fair market value of vehicles they donate to qualifying law enforcement agencies from their state income tax. Donations must be of qualifying vehicles (cars, boats, or planes used on public roads, excluding dealer inventory), and taxpayers need an independent appraisal for deductions over $500. The law enforcement agency must provide written confirmation of the donation details and value. The deduction cannot reduce taxable income below zero, and agencies are not required to accept donations.