Provides gross income tax credit to qualified caregivers for care and support expenses incurred for qualifying relative or individual with disabilities.

This New Jersey bill creates a state tax credit of up to $2,500 annually for residents who provide care to a qualifying relative (a relative aged 65 or older, or 50 or older with a disability meeting income limits) or to any individual with a disability. The credit covers expenses like medical equipment, home modifications, in-home care services, and transportation for medical care. Caregivers must submit documentation including receipts, proof of payment, and verification of care to claim the credit. Any unused credit amount that reduces tax liability to zero is refunded as an overpayment.