Allows gross income tax deduction for 50% of contributions of $100 or more to domestic violence shelters.

This bill allows New Jersey taxpayers to deduct 50% of donations of $100 or more made to qualified domestic violence shelters from their gross income. It directly affects taxpayers who contribute to shelters meeting Department of Human Services standards under the Shelters for Victims of Domestic Violence Act. To qualify, shelters must verify compliance with these standards to the Division of Taxation. The deduction applies to taxable years beginning after the bill's enactment date. The bill does not change shelter funding directly but incentivizes donations through tax benefits.