Provides gross income tax credit for certain tolls paid via E-ZPass.

Bill A-663 provides a New Jersey gross income tax credit of up to $1,000 per year for taxpayers who pay more than $1,000 in E-ZPass tolls on state toll roads during a taxable year. It directly affects commuters who use electronic toll collection (E-ZPass) and incur significant toll expenses, excluding fines, administrative fees, or tolls reimbursed by employers. The credit is calculated by subtracting the $1,000 threshold from total eligible tolls paid, with any unused credit refunded as an overpayment. The bill applies to taxable years beginning January 1, 2020, and explicitly excludes tolls already deductible for federal tax purposes.