Provides gross income tax deduction for costs of purchasing and installing whole house backup electrical generator for resident taxpayer's principal residence.

S 879 allows New Jersey resident taxpayers to deduct the full cost of purchasing and installing a qualifying whole-house backup generator at their primary residence from their gross income. The generator must be natural gas or propane-powered, permanently connected to the home's electrical system, and only activate during power outages - meeting all state and local installation requirements. This deduction applies to the taxable year when the generator was bought and installed. The bill directly affects homeowners seeking to offset costs for backup power systems, with no other provisions or requirements beyond the tax deduction mechanism. (Bill: S 879, New Jersey Statutes Title 54A)