Establishes disabled veteran tenant gross income tax credit.

This bill establishes a nonrefundable tax credit for disabled veterans in New Jersey who rent residential property. It allows qualifying disabled veterans to claim a credit of up to $1,000 annually for the portion of their rent that covers property taxes (calculated as 18% of rent paid). Married veterans filing separately each receive half the credit, and veterans sharing housing with non-spouses can only claim credit for their own rent payments. The credit applies in addition to existing rent tax credits for seniors or other disabled renters.