Establishes NJ Military Family Relief Fund; provides for designation on State gross income tax return to permit taxpayers to make voluntary contributions to military family relief fund.

S 2981 establishes the New Jersey Military Family Relief Fund, allowing taxpayers to voluntarily contribute to it via their state income tax return. The fund will provide grants of up to $2,500 to cover essential expenses like food, housing, and medical costs for active-duty military members (and their families), New Jersey National Guard members (and their families), veterans (with honorable discharge), and their families, or surviving spouses. To qualify, applicants must be New Jersey residents for at least 12 consecutive months, provide proof of financial hardship, and cannot receive more than one grant within a 12-month period. The Department of Military and Veterans Affairs will manage the fund and distribute grants when sufficient funds are available.