Provides gross income tax deduction for expenses incurred by disabled veterans for service animals.

This bill allows New Jersey disabled veterans with service-connected disabilities to deduct up to $5,000 annually from their gross income for service animal expenses. Eligible costs include purchasing, training, and maintaining the animal (such as food, grooming, and veterinary care), provided these expenses aren't already deductible as medical costs under existing law. To claim the deduction, veterans must submit proof of eligibility to the Division of Taxation. The policy applies to tax years beginning January 1, 2024, and defines "disabled veteran" as a resident honorably discharged from military service with a VA-recognized disability, while "service animal" follows federal ADA standards.