Extends Wounded Warrior Caregivers Relief Act to caregivers of certain veterans.

This bill extends New Jersey's Wounded Warrior Caregivers Relief Act to include family caregivers of veterans with service-connected disabilities who meet specific criteria. The credit allows caregivers to claim up to $675 (or 100% of the veteran's federal disability compensation, whichever is less) against their state income tax. To qualify, caregivers must be New Jersey residents with income under $100,000 (or $50,000 for single filers), provide care to a relative veteran who was honorably discharged, and lived with the veteran in New Jersey for at least six months of the year. Unused credit amounts that reduce tax liability to zero are refunded.