Allows gross income tax deduction for charitable contributions made to animal shelters.

This bill allows New Jersey taxpayers to deduct up to $1,500 of charitable contributions made to qualifying New Jersey animal shelters from their gross income tax. It defines "animal shelter" as a licensed facility caring for abandoned, lost, or endangered companion animals until adoption, relocation, or euthanasia, including municipal animal control facilities contracted by towns. The deduction applies only to contributions to shelters meeting these specific criteria, not all charitable donations. The bill would take effect for taxable years starting after its enactment date (not yet law). It directly affects New Jersey taxpayers who donate to eligible animal shelters.