Allows gross income tax deduction for union dues paid to labor organizations.

This bill allows New Jersey taxpayers to deduct union dues paid to labor organizations from their gross income when filing state taxes. It directly affects workers who pay dues to labor organizations (such as unions or employee representation groups) that negotiate on issues like wages, hours, or working conditions. To claim the deduction, taxpayers must provide proof of dues paid to the state tax authority. The bill defines "union dues" broadly to include all required membership fees, assessments, or charges paid to these organizations.