Eliminates veterans' gross income tax deduction requirement that New Jersey National Guard member serve in federal active duty status.

This bill eliminates the requirement that New Jersey National Guard veterans must have served in federal active duty to qualify for a $3,000 annual gross income tax deduction. Currently, National Guard members need to have been called to federal active duty (under federal authority) to claim this deduction, but the bill removes that condition. The change applies to all honorably discharged or released New Jersey National Guard veterans, making the deduction available regardless of whether they served under federal authority. This aligns the tax benefit for National Guard members with the recognition provided to veterans of other military branches.