"New Jersey Disability Savings Act."

This bill creates the "New Jersey Disability Savings Act" to expand tax benefits for individuals with disabilities who use ABLE accounts. It provides a one-time $750 state match for new ABLE account deposits (for taxpayers earning $150,000 or less) and allows full state income tax deductions for all contributions to qualifying ABLE accounts. The program directly affects New Jersey residents with disabilities (or their families) who open ABLE accounts for disability-related expenses like housing, education, or medical costs. Funding for the matching grant depends on annual state appropriations, with the Department of Human Services handling allocation if funds are limited.