Provides gross income tax deduction to surviving spouses of certain veterans.

This bill amends New Jersey's tax code to provide a $6,000 gross income tax deduction for surviving spouses of qualifying veterans. It directly affects spouses who were married to a veteran at the time of their death, were living together continuously (with limited exceptions), and have not remarried or cohabited with another person in a spousal relationship. The deduction applies to taxable years beginning after the bill's enactment and matches the existing $6,000 deduction available to veterans themselves. Eligibility requires the veteran to have died while on active duty, been honorably discharged, or been released under honorable circumstances from military service. The deduction remains available if the spouse remarries after age 57, or if the remarriage was void, annulled, or obtained without fraud.