Provides spouses of military servicemembers with gross income tax credit, up to $500, for professional relicensing fees incurred upon relocating to State.

This bill provides New Jersey military spouses with a refundable gross income tax credit of up to $500 to cover professional relicensing fees incurred when relocating to the state due to a military permanent change of station order. It directly affects spouses of active-duty military members who must relicense their profession (e.g., nursing, law, engineering) after moving to New Jersey under military orders. The credit applies to fees for licenses required by New Jersey to practice a profession the spouse held before relocating, within 13 months of the relocation order. The credit reduces state tax liability and is claimed through forms issued by the New Jersey Division of Taxation.