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

New Jersey Assembly Bill A6025 creates a refundable gross income tax credit for caregivers who pay for care and support expenses for a qualifying relative or individual with disabilities. It allows eligible caregivers to claim up to $2,500 annually for qualified expenses like medical equipment, home modifications, adult day care, or respite care, provided the care recipient is a relative who is 65+ or 50+ with Social Security Disability Insurance and meets income limits. To claim the credit, caregivers must submit documentation proving the care recipient co-resides with them or they provided at least 120 hours of annual care, and the credit can be used alongside a dependent deduction. The credit is refundable, meaning caregivers with no tax liability can receive the full credit amount as a refund.