Excludes from New Jersey gross income tax income of certain related survivors of members of United States military who die in active duty.

New Jersey's Bill A 879 exempts from state gross income tax certain income received by surviving spouses and unmarried children of New Jersey-resident military members who die in active duty under specific conditions. It applies to surviving spouses (who are New Jersey residents and have not remarried) and unmarried children under 19 (or qualifying as federal dependents) who were claimed as dependents by the deceased service member or surviving spouse. To claim the exemption, survivors must annually certify their eligibility to the state tax authority, which then issues written proof to employers to prevent tax withholding on their wages. The exclusion covers income received during the taxable year and takes effect for years beginning after the bill's enactment.