Provides gross income tax credit to qualified caregivers for care and support expenses incurred for qualifying relative or individual with disabilities.

This bill creates a New Jersey gross income tax credit for caregivers who pay for care and support expenses for a qualifying relative or individual with a disability. Caregivers can claim up to $2,500 annually in tax credits for documented expenses like medical supplies, home modifications, or service provider costs, provided they submit receipts, payment records, and medical certifications. The credit can be claimed alongside an existing dependent deduction for the same person, and any unused credit amount would be refunded as an overpayment. It applies to residents caring for a disabled relative at home or providing at least 120 hours of annual care, with strict documentation requirements to verify eligibility.