Creates crime of fiscal victimization against senior citizens or disabled persons.

S 2494 creates a new crime called "fiscal victimization" targeting seniors (60+) and disabled individuals (with documented physical/mental impairments). It makes it illegal to commit theft or identity theft against these groups, with strict liability - defendants cannot claim they didn’t know the victim’s status. Penalties increase by one degree (e.g., from disorderly persons to fourth-degree crime) unless the underlying crime is a first-degree offense, which could lead to 10-30 years in prison. The law requires separate sentencing for both the theft and fiscal victimization charges, and the victimization charge is dismissed if the underlying theft is dropped.