Allows gross income tax deduction for functional improvements and home repairs made to taxpayer's primary residence.

This New Jersey bill (S 820) allows residents to deduct expenses for functional home improvements and routine repairs made to their primary residence from their state gross income tax. It applies to owners and renters who maintain a home in New Jersey as their permanent residence (excluding vacation homes or cosmetic remodels). Deductions cover work that materially improves operating condition (like roof repairs) or maintains essential habitability (like HVAC maintenance), but exclude aesthetic changes or adaptations for new uses. Married couples filing separately may each claim half of qualifying expenses. The deduction applies to all qualifying expenses with no annual limit.