Provides $5,000 gross income tax deduction for taxpayers who incur certain commuter expenses.

This bill creates a $5,000 annual gross income tax deduction for New Jersey taxpayers who pay tolls for commuting by car to work within New Jersey or a neighboring state. It specifically covers toll payments for daily commutes but excludes fines, administrative fees, employer reimbursements, and expenses already deductible under federal or state business rules. The deduction applies in addition to existing tax breaks like the $1,000 personal exemption. It would take effect for taxable years starting after the law's enactment date.