Provides gross income tax exclusion for minimum required distributions from qualified retirement plans.

This bill (A 3791) excludes "minimum required distributions" (RMDs) from New Jersey's gross income tax. RMDs are mandatory annual withdrawals from retirement plans for people aged 72+ under federal law. The bill applies to qualified retirement plans defined under federal tax code section 4974, directly benefiting New Jersey seniors who receive these distributions. It would reduce their state income tax burden by removing RMDs from taxable income, effective for taxable years after enactment.