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

This bill (S 115) removes a requirement that New Jersey National Guard members must serve in federal active duty to qualify for a $6,000 annual gross income tax deduction. It directly affects honorably discharged New Jersey National Guard members who previously needed federal active duty service to claim this deduction. The key change amends the tax code (N.J.S.54A:3-1) to make the deduction available regardless of whether a servicemember was ever called to federal active duty. The policy change ensures all qualifying National Guard members receive the same tax relief as veterans of other military branches, without requiring federal service status. The bill applies to taxable years beginning after its enactment.