From the NJ Dept. of taxation.  It seems that NJ does conform with the Cares act to take Corona Virus related Qualified distributions.  See the email below received from the NJ Department of Taxation:

There are two separate provisions in the Cares Act. The Qualified Coronavirus-Related Distributions (QCDs) and
the Pension Loan Provisions and Repayment Requirements.
A pension loan from a retirement plan is a loan that is not reportable as income. The CARES Act did not change
that.
NJ will recognize a QCD as eligible for IRA tax-free rollover treatment for NJ purposes. Taxpayers can report the
income over three years and file amended return when the repayment qualifies.
Taxpayers can report the QCD over three years. NJ has not allowed anything like this in the past, but this is part of
the rollover and we follow rollovers. NJ does not assess any early withdrawal penalties under IRC section 72.
Prior to the CARES Act, NJ followed the rollover treatment of an RMD. However, NJ does not require a RMD.
NJ will follow the CARES Act extension of the rollover period to 90 days and treat it as a qualified rollover.
Thank you for contacting the New Jersey Division of Taxation.
(ams)