Bill > A4349

Introduced Session

This bill excludes from the New Jersey gross income tax all amounts of income otherwise taxable that are received by certain residents who are related survivors of members of the United States military who die in active duty. Those who qualify are a surviving spouse or unmarried surviving children of a resident of New Jersey who has died or shall die while in active service as a member of the Armed Forces of the United States, if such death occurred while serving in a combat zone or a qualified hazardous duty area during a period of combatant activities in such zone or area, or as a result of wounds, disease or injury incurred while so serving. The New Jersey gross income tax currently provides a similar tax exclusion for a deceased Armed Services member for the taxable year in which a member of the Armed Forces of the United States dies while serving in a combat zone, or with respect to any prior taxable year ending on or after the first day served in a combat zone. New Jersey gross income also does not include military pension payments or military survivors' benefit payments paid to individuals by the United States with respect to service in the Armed Forces of the United States. This bill expands the scope of income that is excluded from New Jersey gross income tax for the surviving spouse as long as the individual is a New Jersey resident and does not remarry, as certified on an annual basis to the Director of the Division of Taxation of the Department of the Treasury. The bill also excludes from New Jersey gross income tax any income received by a resident unmarried child who was claimed as a dependent by the deceased member of the Armed Forces of the United States or is claimed as a dependent by the surviving spouse. Under the bill, a surviving spouse or unmarried child would be required to annually certify their eligibility status to the Director of the Division of Taxation. The bill provides that a surviving spouse or surviving child who makes the annual certification to the director would be provided written documentation indicating that the person would not be subject to State income tax withholding.

Committee Categories

Vicky Flynn (R)*,  Gerry Scharfenberger (R)*, 

Introduced, Referred to Assembly Military and Veterans' Affairs Committee (on 05/10/2024)

Official Document