Establishes disabled veteran tenant gross income tax credit.

This bill establishes a nonrefundable tax credit for New Jersey disabled veteran renters. It allows eligible disabled veterans who rent their primary residence to claim a credit of up to $1,000 per year for the portion of their rent that covers property taxes (calculated as 18% of rent). Married disabled veterans filing separately may each claim half the credit, while veterans sharing housing with others may only claim credit for the rent they personally paid. The credit applies to taxable years beginning after enactment and is in addition to existing credits for seniors, the blind, or other disabled renters.