Excludes overtime pay of certain employees from gross income tax.

This bill exempts overtime pay from New Jersey's gross income tax for specific workers who already earn 150% of their regular wage for hours worked beyond 40 per week. It directly affects most hourly workers covered by New Jersey's overtime law (N.J.S. 34:11-56a4), excluding executives, administrative staff, farm laborers, auto salespeople, hotel employees, limo drivers, and bus carriers. The key mechanism amends tax withholding rules to require employers not to deduct state income tax from this exempt overtime pay. The exemption applies only to overtime legally mandated under state law, not all overtime earnings.