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

This bill allows New Jersey residents with an E-ZPass account to deduct up to $1,000 annually from their state gross income for tolls paid on state toll roads or connecting bridges/tunnels (like those operated by the Port Authority or Delaware River Joint Tollbridge Commission), provided their total E-ZPass tolls exceed $1,000 in a year. It excludes tolls paid as fines, penalties, administrative fees, or amounts reimbursed by employers or already deductible as business expenses. The deduction applies to tolls paid for any household member’s vehicle operation on eligible toll routes. The provision became effective for taxable years beginning January 1, 2017.