Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

This bill provides a tax credit for certain disabled veterans who rent housing in New Jersey. It allows eligible veterans - those with service-connected total and permanent disabilities like paraplegia, blindness, or amputations - to claim a credit equal to 18% of their rent paid for their principal residence. Surviving spouses of qualifying veterans may also claim the credit under specific circumstances. The credit reduces income tax liability, and if it exceeds tax owed, the excess is refunded. It applies to veterans not subject to income tax via a separate application process.