N.J. Stat. § 43:15A-49.1
As used in this section, "law enforcement officer" includes, but shall not be limited to, sheriff's officers and corrections officers.
For purposes of paragraph (1) of subsection a. of section 49 of P.L. 1954, c.84 (C.43:15A-49), a member who is a law enforcement officer, firefighter, or emergency medical responder and whose death is attributable to COVID-19, complications therefrom, or the aggravation or acceleration of a preexisting condition caused thereby shall be deemed to have occurred as the result of an accident met in the actual performance of duty at some definite time and place if:
the law enforcement officer, firefighter, or emergency medical responder contracted COVID-19 and the member's death occurs after receiving a positive test result for SARS-CoV-2 during the public health emergency in the State declared by the Governor in Executive Order No. 103 of 2020 and as extended;
the law enforcement officer, firefighter, or emergency medical responder dies as a result of COVID-19; and
the law enforcement officer, firefighter, or emergency medical responder's regular or assigned duties required the law enforcement officer, firefighter, or emergency medical responder to interact, and the law enforcement officer, firefighter, or emergency medical responder so interacted, with the public or to directly supervise other personnel so interacting with the public on any date during the public health emergency in the State declared by the Governor in Executive Order No. 103 of 2020 and as extended and within 14 calendar days prior to the appearance of symptoms consistent with COVID-19 that shall have been confirmed in writing by a licensed health care provider on a form approved by the board of trustees and also confirmed by a positive test result for SARS-CoV-2.
The filing of an accident report with the Public Employees' Retirement System shall not be required for an accidental death benefit allowed pursuant to this section.
If a member dies during the public health emergency in the State declared by the Governor in Executive Order No. 103 of 2020 and as extended and the benefit has been approved pursuant to a provision other than this section or section 49 of P.L. 1954, c.84 (C.43:15A-49) prior to the effective date of this act, P.L. 2020, c. 54, a beneficiary may apply for a benefit pursuant to this section and, if approved, the prior approval shall be rescinded and the benefit pursuant to approval under this section shall be made retroactive to the date of the rescinded initial approval.
This section shall not apply to any member who has retired and subsequently returned to employment pursuant to Executive Order No. 115 of 2020 or any other executive order similarly permitting a retired member to return to employment without reenrollment to assist during the public health emergency and state of emergency.
N.J.S. § 43:15A-49.1