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

S 1846 provides a $250 deduction from gross income for New Jersey taxpayers serving full-time in the military on active duty for the entire taxable year. This directly affects active-duty military members who reside in New Jersey and meet the full-year service requirement, potentially reducing their state tax liability. The deduction applies to taxable years beginning after the next January 1 following enactment, with the bill taking effect immediately upon passage. The sponsor notes it would impact approximately 7,669 active-duty military personnel in New Jersey as of 2017, based on Department of Defense data.