Veterans (Military Families)

S 1903 establishes the New Jersey Military Family Relief Fund, a permanent fund in the State Treasury funded by voluntary taxpayer contributions designated on state income tax returns. The fund provides grants of up to $2,500 to cover essential expenses like food, housing, and medical costs for New Jersey residents who are active-duty military members (including reserves), National Guard members, veterans (with honorable discharge), or surviving spouses of eligible service members. To qualify, applicants must be NJ residents for at least 12 consecutive months, demonstrate financial hardship, and cannot receive more than one grant within a 12-month period. The Adjutant General of the Department of Military and Veterans Affairs administers the program, determining eligibility and issuing grants from available funds.

This bill establishes a state-funded counseling program for family members of New Jersey's active-duty military members and disabled veterans. It requires the Department of Military and Veterans' Affairs to reimburse licensed mental health professionals for up to 10 counseling sessions per year (in-person or via telehealth) for eligible family members. Eligible family members include spouses, domestic partners, civil union partners, or children of active-duty service members or disabled veterans who are New Jersey residents. The program will maintain a statewide list of participating providers, set reimbursement rates, and conduct outreach to inform eligible individuals about the service.

This bill establishes the "New Jersey Gold Star Family Annuity Program" to provide annual financial support to eligible family members of New Jersey service members who died while on active duty. It directly affects New Jersey residents who are surviving spouses, domestic partners, parents, siblings, children, or legal guardians of fallen military members (defined as "Gold Star family members"). The program pays a fixed $600 annual annuity on January 1 each year, with future increases tied to U.S. Department of Veterans Affairs benefit adjustments (minimum 1%, maximum 4% annually). Non-residents are excluded, and remarriage does not disqualify recipients.

This bill adds a $3,000 annual deduction to New Jersey's gross income tax for surviving spouses of veterans who meet specific service criteria. It directly affects widows and widowers whose spouses died while on active duty, were honorably discharged, or were released under honorable circumstances from military service. The deduction is included in the tax code under existing personal exemption rules (N.J.S.54A:3-1(b)(8)), extending an existing $6,000 veteran exemption to surviving spouses. Eligibility ends if the surviving spouse remarries, and the deduction applies to taxable years beginning after the bill's enactment date.