Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

This bill establishes a 5-year pilot program offering New Jersey tax credits to homeowners who open their primary residences (with at least 10 acres of land suitable for hunting) to lawful hunting activities. Taxpayers receive $1,500 for the first 10 acres plus $200 per additional acre opened, provided the property is in an area with high wildlife incidents like road fatalities or property damage. Eligible homes must not have existing public access restrictions, and participants must allow hunting at least two days weekly during hunting seasons. The program prioritizes properties in high-incident zones and requires annual reporting of hunting activity and outcomes.