Allows gross income tax deduction for charitable contributions made to animal shelters.

Bill A 3808 allows New Jersey taxpayers to deduct up to $1,500 annually from their gross income tax for charitable donations made to qualified New Jersey animal shelters. The bill defines "animal shelter" as licensed facilities caring for abandoned, lost, or endangered domestic pets needing temporary housing until adoption or euthanasia, including municipal animal control facilities. This tax deduction directly affects New Jersey residents who donate to eligible shelters, providing a financial incentive for such contributions. The policy change becomes effective for taxable years starting after the next January following enactment.