Arizona Cardinals defensive end J.J. Watt is stepping up in a major way ... by offering to pay for the funeral expenses of all the victims of the Waukesha Christmas parade tragedy.
Watt was devastated after learning of the deadly incident ... calling it "horrific" and expressing concern for those who had been injured and killed.
The incident hits close to home for Watt, especially since he's a Wisconsin native and Badger alum. He also went to high school in nearby Pewaukee, just a few miles from Waukesha.