Expands eligibility for gross income tax credit to family caregivers of certain armed service members with physical disabilities.

This bill expands New Jersey's tax credit for family caregivers of military veterans with disabilities. It removes the current requirement that a veteran's disability must have arisen in a conflict since September 11, 2001, allowing caregivers to qualify if the disability occurred during any period of active military service. The credit equals 100% of the veteran's federal disability pay (up to $675) and is refundable if it exceeds the caregiver's tax liability. To qualify, caregivers must be New Jersey residents with income under $100,000 (joint filers) or $50,000 (single), provide care to a relative within the third degree, and have lived with the veteran in New Jersey for at least six months.