This bill establishes the New Jersey Reproductive Health Care Equitable Access Fund within the Department of the Treasury, allowing taxpayers to make voluntary contributions through their gross income tax returns. Taxpayers can indicate a portion of their refund or an additional contribution to be deposited into this special fund. The bill also stipulates that any administrative costs incurred by the Division of Taxation for this process may be deducted from the collected receipts. The net contributions will be deposited into the fund, which will be appropriated annually by the Legislature for distribution to the three largest providers of reproductive health care services to Medicaid patients in the state, as determined by the Commissioner of Health.

The bill defines "reproductive health care services" to encompass medical, surgical, counseling, or referral services related to the human reproductive system, including pregnancy and its termination. The funds distributed to the providers are intended to support individuals who cannot afford reproductive health care services. The act is set to take effect immediately and will apply to taxable years beginning on or after January 1 following its enactment.