Provides gross income tax deduction for New Jersey fuel taxes paid through purchases of motor fuel for personal use of motor vehicles.

This bill creates a New Jersey gross income tax deduction for state fuel taxes paid on motor fuel used for personal vehicle operation. It allows single, married, or head-of-household filers to deduct these taxes from their taxable income, capped at $1,000 for 2021 and $2,000 for subsequent years. The deduction excludes amounts reimbursed by employers or claimed as business expenses elsewhere. It applies to all income levels and filing statuses, directly benefiting New Jersey residents who pay state fuel taxes for personal driving.