You can take a medical deduction on your NJ state return for expenses that you paid out of pocket during the tax year (if you paid it in 2022, then you can deduct it on the 2022 tax return).
However, if you intend to reimburse yourself for that expense from a Health Savings Account (HSA), then you would have to include that reimbursement as income on your NJ state return for the year that you took the reimbursement. You cannot deduct an expense and reimburse yourself from a tax-advantaged account -- that is double-dipping. You must either deduct it or have it reimbursed, but not both.
The same holds true for the Federal return. It can either be deducted or reimbursed, but not both.
See the following information from the NJ Division of Taxation for more details:
Exemptions and Deductions - Medical Expenses
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