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 in New Jersey who rent their primary residence. It allows eligible veterans (with specific service-connected disabilities like paraplegia, blindness, or amputations) to claim a credit equal to 18% of their rent, treating it as equivalent to property taxes. Surviving spouses of qualifying veterans also gain access to this credit under certain circumstances. The credit is applied against income tax liability, with a separate application process for veterans who don’t owe income tax.