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

This New Jersey bill adds a $3,000 annual deduction to the state's gross income tax for surviving spouses of veterans who: (1) died while on active duty, (2) were honorably discharged from active duty, or (3) were released under honorable circumstances from active duty. It directly affects surviving spouses of qualifying veterans who do not remarry, providing tax relief equivalent to the deduction previously available only to living veterans. The deduction is applied against gross income each year the spouse qualifies, ending if they remarry. The policy extends existing tax benefits for veterans' families to acknowledge the financial impact on surviving spouses.