Provides gross income tax deduction for certain wages of qualified health care professionals employed by health care entities.

This bill provides a 25% gross income tax deduction on hourly wages earned by qualified health care professionals working for eligible New Jersey health care entities. It directly affects licensed nurses, nurse aides, physician assistants, home health aides, and direct support professionals employed by facilities like hospitals, clinics, home care agencies, or psychiatric centers. The deduction applies to wages paid during the taxable year, reducing taxable income for these workers. The law takes effect for tax years starting after its enactment.