Provides gross income tax credit to certain taxpayers who pay for certain in-home services through health care service firm.

This bill creates a 20% refundable gross income tax credit for New Jersey taxpayers with gross income under $150,000 who are permanently disabled or age 65+. It applies to expenses paid to a registered health care service firm for in-home companion, health care, or personal care services provided at the taxpayer's residence. The credit excludes expenses reimbursed by insurance and is applied after other tax credits. It directly affects low-to-moderate income seniors and disabled residents needing in-home care support.