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

This bill allows disabled veterans in New Jersey to claim a $5,000 deduction from their gross income for service animal expenses not already covered by medical expense deductions. It directly affects disabled veterans who are honorably discharged and have a service-connected disability recognized by the U.S. Veterans Administration. Key provisions include deducting costs for purchasing, training, and maintaining service animals (such as food, grooming, and veterinary care), with "service animal" defined per the federal Americans with Disabilities Act. The deduction applies to taxable years beginning January 1, 2024, and requires taxpayers to submit proof to the Division of Taxation.