Provides spouses of military servicemembers with gross income tax credit, up to $500, for professional relicensing fees incurred upon relocating to State.

This bill provides a New Jersey tax credit of up to $500 for spouses of active-duty military members who must pay professional licensing fees after relocating to the state due to a permanent military move. It applies to fees required for licenses the spouse held before moving, such as for nursing, law, or engineering, and covers costs incurred within 13 months of the relocation order. The credit directly reduces the spouse's state tax bill for that year, with excess credit treated as a refund. It targets military families facing financial burdens when rebuilding careers after frequent relocations.