Allows $250 gross income tax deduction for members of military on active duty.

This bill allows New Jersey military members on active duty for the entire taxable year to deduct $250 from their gross income when calculating state income tax. It directly affects active-duty service members stationed in New Jersey who serve the full tax year. The deduction reduces their New Jersey tax bill by $250 annually, applying to tax years starting after the bill's enactment date. The provision takes effect immediately upon signing and applies to future tax years.