This bill proposes a gross income tax deduction for law enforcement officers for unreimbursed expenses related to firearms training. Specifically, officers can deduct amounts paid for training courses, ammunition, and range fees from their gross income in the taxable year. The definition of a law enforcement officer for the purposes of this deduction includes individuals whose duties involve the detection, apprehension, arrest, and conviction of offenders, provided they meet the firearm qualification requirements outlined in New Jersey law.

The intent of the bill is to alleviate the financial burden on law enforcement officers who often pay for their firearms training out of pocket without reimbursement. By allowing these officers to deduct such expenses, the bill aims to support their professional development and ensure they remain qualified in the use of firearms, which is essential for their duties. The act is set to take effect immediately and will apply to taxable years beginning the year following its enactment.