Provides for voluntary contributions by taxpayers on gross income tax returns to support NJ SHARES.

This bill creates a voluntary contribution option on New Jersey's gross income tax returns, allowing taxpayers to direct a portion of their refund or make an additional payment to the "NJ SHARES Fund." The fund supports NJ SHARES, Inc., a nonprofit organization that provides temporary energy bill assistance to New Jersey households facing short-term financial crises. To qualify, households must not be eligible for welfare or other income-based energy programs and must have a history of paying utility bills on time. Funds collected through this mechanism will be distributed annually to help households cover urgent energy costs during temporary financial hardships.