Allows $250 gross income tax deduction for members of military on active duty.

This bill provides a $250 deduction from gross income for New Jersey taxpayers who serve the entire tax year on active duty with the U.S. Armed Forces (Army, Navy, Marine Corps, Air Force, or Coast Guard). It directly affects active-duty military members residing in New Jersey who maintain full-time service status for the whole year. The deduction reduces their taxable income, potentially lowering their New Jersey Gross Income Tax liability. The provision applies to taxable years starting January 1 following the bill's enactment.