Provides gross income tax credit to qualified family caregivers for care and support expenses incurred for qualifying family members.

This bill creates a New Jersey gross income tax credit for qualified family caregivers who pay for care and support expenses for qualifying family members. The credit allows caregivers to reduce their tax liability by up to $3,000 annually, or $5,000 if the person they care for is a veteran or has a disability, with the remaining amount potentially refunded if taxes are fully offset. To claim the benefit, caregivers must submit detailed documentation, such as receipts, proof of payment, and medical certifications, to the Division of Taxation. The legislation also clarifies that caregivers can claim this credit alongside existing dependent deductions or other credits, while ensuring the total credit for a single care recipient does not exceed the annual limits even if multiple family members provide care.