Establishes disabled veteran tenant gross income tax credit.

This bill creates a tax credit for New Jersey disabled veteran renters, allowing them to claim up to $1,000 annually for the portion of their rent that covers property taxes. The credit is nonrefundable (meaning it only reduces tax owed, not to less than zero) and applies to rent paid by the veteran personally. If married and filing separately, each spouse receives half the credit; if sharing housing with others (not a spouse), the credit is limited to the rent the veteran actually paid. This credit is in addition to an existing $50 credit for certain elderly, blind, or disabled renters who pay rent covering property taxes.