Provides gross income tax deduction for expenses incurred by disabled veterans for service animals.

This bill provides a New Jersey state tax deduction of up to $5,000 annually for disabled veterans who incur expenses related to service animals. It covers costs for purchasing, training, and maintaining a service animal, including food, grooming, and veterinary care. To qualify, a veteran must be honorably discharged with a service-connected disability (as defined by the U.S. Veterans Administration) and own a service animal meeting the federal definition under the Americans with Disabilities Act. The deduction applies to expenses not already deductible under existing medical expense provisions.