Allows gross income tax deduction for charitable contributions made to animal shelters.

This bill allows New Jersey taxpayers to deduct up to $1,500 of charitable contributions made to qualifying New Jersey animal shelters from their state gross income tax. It specifically defines "animal shelter" as a licensed facility caring for abandoned, lost, or endangered domestic animals until adoption, relocation, or euthanasia, including municipal animal control facilities. The deduction applies to donations made in a taxable year to shelters meeting these criteria. The policy change takes effect for taxable years beginning after the bill's enactment date.