Establishes housing expense reimbursements for families of certain public safety officers killed in line of duty.

This bill provides housing expense reimbursements to surviving spouses of police officers, firefighters, sheriffs, and corrections officers killed in the line of duty. It covers up to $15,000 annually for rent/mortgage payments and property taxes on their primary residence, for as long as dependent children live there - until the youngest child graduates high school or finishes undergraduate studies. Funding comes from voluntary taxpayer contributions added to New Jersey income tax returns, deposited into a dedicated "Fallen Public Safety Officer Surviving Spouse Housing Assistance Fund." Reimbursements are explicitly excluded from taxable income under New Jersey's gross income tax law.