Provides a gross income tax deduction to surviving spouses of certain veterans.

This bill provides a gross income tax deduction to surviving spouses of certain veterans who died while on active duty, were honorably discharged, or were released under honorable circumstances. The deduction is $6,000. A surviving spouse becomes ineligible if they remarry or cohabitate with another person and hold that person out to be their spouse. However, a surviving spouse who remarries remains eligible if the remarriage was void, annulled by a court, or occurred after the spouse attained the age of 57.

Provides a gross income tax deduction to surviving spouses of certain veterans.

This bill provides a gross income tax deduction to surviving spouses of certain veterans who died while on active duty, were honorably discharged, or were released under honorable circumstances. The deduction is $6,000. A surviving spouse becomes ineligible if they remarry or cohabitate with another person and hold that person out to be their spouse. However, a surviving spouse who remarries remains eligible if the remarriage was void, annulled by a court, or occurred after the spouse attained the age of 57.