Provides State income tax credit for removal of lawns near Barnegat Bay.

This bill provides a $250 annual state income tax credit for homeowners within 1,000 feet of Barnegat Bay and its tributaries who replace grass lawns with stone, crushed shells, or similar non-maintenance materials. Property owners who already made this change before the bill's effective date also qualify for the credit. The credit aims to reduce chemical runoff from lawns - like fertilizers and pesticides - that flow into the bay, addressing a key factor in the bay's environmental degradation. It applies to taxable years starting January 1 after the bill takes effect, with tax credit rules to be established by the Division of Taxation.