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

This bill (A2461) adds a $3,000 annual deduction to New Jersey's gross income tax for surviving spouses of veterans who meet specific criteria. It directly affects surviving spouses (widows/widowers) whose veteran spouse died while on active duty, was honorably discharged, or was released under honorable circumstances from military service. The deduction is added to New Jersey's tax code as a personal exemption under N.J.S.54A:3-1, subsection (b)(8), and applies only to those who have not remarried. The change provides tax relief to this group without altering existing veteran tax benefits for living veterans.