Imposes gross income tax at rate of 100 percent on amounts received by resident taxpayers from Anti-Weaponization Fund.

This bill requires New Jersey residents who receive money from the Anti-Weaponization Fund to pay a 100 percent gross income tax on those funds. The legislation explicitly disallows any deductions, exemptions, or tax credits for this specific income, ensuring the full amount is taxed. The Anti-Weaponization Fund is a settlement established by the U.S. Attorney General to compensate individuals claiming they were victims of alleged government overreach, and this bill asserts the state's right to tax those payments.