Excludes basic pay received for active duty military service from gross income taxation.

This bill excludes basic pay received by New Jersey residents serving in active duty or active duty for training with the U.S. Armed Forces or National Guard from the state's gross income tax. It directly affects military members who receive this pay, expanding an existing exclusion that already covers military allowances like food/housing and combat zone pay. The key change removes basic pay - the primary component of military compensation - from taxable income calculations, aligning New Jersey's treatment with federal exclusions for such pay. The bill applies to taxable income years beginning January 1 after enactment.