Allows resident taxpayers to deduct from gross income fifty percent of amount paid through E-ZPass for NJTA tolls.

This bill allows New Jersey resident taxpayers to deduct 50% of their E-ZPass toll payments for New Jersey Turnpike Authority (NJTA) tolls - covering the NJ Turnpike and Garden State Parkway - from their state gross income. It excludes fines, penalties, administrative fees, and reimbursed amounts from the deduction calculation. The deduction applies to taxable years starting January 1 after the bill takes effect. It directly affects NJ residents who pay tolls via E-ZPass for NJTA roads, providing a tax benefit for those expenses.