Provides gross income tax deduction for certain donated vehicles.

S 984 would allow New Jersey taxpayers to reduce their state income tax bill by deducting the fair market value of vehicles donated to qualifying law enforcement agencies (like police departments, sheriff's offices, or state police). Taxpayers donating vehicles worth over $500 must provide an independent appraisal, and the agency must give written confirmation of the donation details. The deduction applies to cars, boats, or planes (not dealer inventory) donated to eligible agencies, but cannot lower taxable income below zero. Agencies are not required to accept any donated vehicle under this bill.