Establishes a gross income tax credit for attendance at New Jersey county colleges.

This bill creates a New Jersey state tax credit to help offset college costs. It provides a $750 credit for full-time tuition and maintenance payments (for the taxpayer or a dependent under 22) and a $375 credit for part-time attendance (with at least six credits per semester). The credit is applied against the taxpayer's gross income tax liability, directly benefiting families or individuals paying for New Jersey county college education. It aims to make community college more affordable by reducing the tax burden associated with these costs.