Excludes from New Jersey gross income tax income of certain related survivors of members of United States military who die in active duty.

This New Jersey bill exempts certain military survivors from state income tax on income they receive. It specifically applies to New Jersey resident surviving spouses who did not remarry and unmarried dependent children under 19 (or qualifying dependents) of service members who died while serving in combat zones, hazardous duty areas, or from combat-related injuries. To qualify, survivors must annually certify their status to the state tax department and receive written proof to provide to employers, eliminating tax withholding on their income. The exclusion covers income otherwise subject to tax, expanding existing tax benefits for military families.