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 gross income tax for tolls paid on eligible toll roads and bridges (including Delaware River crossings and Port Authority routes), provided total E-ZPass tolls exceed $1,000 in a year. It excludes fines, administrative fees, employer reimbursements, and tolls already deductible as business expenses under federal or state tax rules. The deduction applies to tolls paid for personal vehicles operated by the taxpayer or household members on New Jersey toll roads or connecting interstate bridges/tunnels. The bill takes effect for taxable years beginning January 1, 2020.