Provides State income tax credit for removal of lawns near Barnegat Bay.

This bill provides a $250 annual state income tax credit to homeowners within 1,000 feet of Barnegat Bay who replace grass lawns with stone, crushed shells, or similar non-maintenance landscaping. It directly affects property owners in that zone, including those who already made the switch before the bill's effective date. The credit aims to reduce chemical runoff (like fertilizers and pesticides) from lawns into the bay by incentivizing low-maintenance alternatives. The policy change is a direct tax incentive, not a regulatory mandate, for eligible homeowners to adopt environmentally friendly landscaping.