Extends time period in which gross income taxpayers may file amended tax returns to correct overpayment of tax related to military pension payments or military survivor's benefit payments.

This bill extends the deadline for New Jersey taxpayers to file amended tax returns and claim refunds for overpayments related to military pension or survivor benefit payments. Currently, taxpayers must file within 3 years of filing their return or paying tax; this bill changes that to a 10-year window for these specific errors. It directly affects military retirees or survivors who mistakenly reported exempt military benefits as taxable income on their New Jersey returns. The key change allows taxpayers to correct these reporting errors and recover overpaid taxes up to 10 years after the original filing or payment date.