Bill > S3359

Introduced Session

This bill provides a gross income tax deduction to surviving spouses of certain veterans in the amount of $6,000. Under current law, a taxpayer who is a veteran honorably discharged or released under honorable circumstances from active duty in the United States Armed Forces or a reserve component thereof, or the National Guard of New Jersey in a federal active duty status, may be eligible to receive a gross income tax deduction in the amount of $6,000 for each taxable year in which the veteran qualifies. This bill provides a gross income tax deduction to the surviving spouse of a veteran who has died while on active duty; was honorably discharged from active duty; or was released from active duty under honorable circumstances. If a surviving spouse remarries or cohabitates with another person and holds that person out to be his or her spouse, the surviving spouse becomes ineligible to receive the deduction. A surviving spouse who remarries remains eligible for the personal deduction if the remarriage was void or has been annulled, unless it was determined that the annulment was obtained through fraud or collusion, or if the surviving spouse remarries after the age of 57.

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Joe Lagana (D)*,  Mike Testa (R)*,  Jim Holzapfel (R), 

Referred to Senate Budget and Appropriations Committee (on 11/15/2021)