Allows gross income tax deduction for surviving spouses of certain veterans.

This bill adds a $3,000 annual deduction to New Jersey's gross income tax for surviving spouses of veterans who meet specific service criteria. It directly affects widows and widowers whose spouses died while on active duty, were honorably discharged, or were released under honorable circumstances from military service. The deduction is included in the tax code under existing personal exemption rules (N.J.S.54A:3-1(b)(8)), extending an existing $6,000 veteran exemption to surviving spouses. Eligibility ends if the surviving spouse remarries, and the deduction applies to taxable years beginning after the bill's enactment date.