Expands eligibility for gross income tax credit to family caregivers of certain armed service members with physical disabilities.

This bill expands New Jersey's tax credit for family caregivers of military veterans with disabilities. It allows caregivers to claim a refundable tax credit equal to 100% of a service member's federal disability compensation (up to $675) if the service member has a disability from any military service - not just post-9/11 conflicts - and meets other existing requirements (e.g., honorable discharge, VA disability rating, six-month residency with caregiver in NJ). The credit applies to caregivers with household income under $100,000 (joint filers) or $50,000 (single/separate filers). It directly affects family caregivers of qualifying veterans who provide care, making the credit accessible to a broader group of service members.