Establishes disabled veteran tenant gross income tax credit.

This bill creates a tax credit for disabled veterans who rent their primary residence (homestead), allowing them to claim a credit of up to $1,000 annually for the portion of their rent that covers property taxes. The credit applies to rent paid for residential rental units where the disabled veteran occupies the home as their primary residence, based on 18% of rent being considered equivalent to property taxes. Married disabled veterans filing separately can each claim half the credit, while those sharing the home with others (not their spouse) can only claim the credit for the rent they personally paid. The credit is nonrefundable, cannot reduce taxes below zero, and works alongside an existing $50 credit for older or disabled renters. The bill is pending in the Senate Veterans' Affairs Committee as of its introduction date.