Extends veteran's gross income tax exemption to spouses of deceased veterans.

This bill extends New Jersey's $6,000 gross income tax exemption for veterans to their surviving spouses. Currently, spouses can claim the exemption only in the year a veteran dies (if filing jointly), but not in subsequent years. The bill would allow surviving spouses to continue claiming the exemption annually until they remarry, provided the veteran was eligible for the exemption in the year they died. This change directly affects spouses of deceased veterans who were honorably discharged and received the tax benefit. The exemption reduces taxable income for qualifying households, lowering their state tax liability.