New Jersey § 54a:4-15

§ 54a:4-15.

a. A qualified family caregiver shall be allowed a qualified veteran care credit against

the tax otherwise due for the taxable year under the “New Jersey Gross Income Tax

Act,” N.J.S.54A:1-1 et seq. , in an amount equal to 100 percent of the federal veteran disability compensation

of a qualified armed service member for which the qualified family caregiver renders

care or $675, whichever is less. b. If two or more qualified family caregivers qualify for the qualified veteran care

credit for the same qualified armed service member, the amount of the credit allowed

shall be allocated in proportion to each qualified family caregiver's share of total

care expenses provided for the taxable year. c. If the qualified veteran care credit allowed pursuant to this section, together

with any other payments, credits, deductions, and adjustments allowed by law, reduces

a qualified family caregiver's tax liability otherwise due for the taxable year under N.J.S.54A:1-1 et seq. to zero, the amount of the credit remaining shall be paid to the taxpayer as a refund

of an overpayment of tax in accordance with N.J.S.54A:9-7 ; provided however, that subsection (f) of that section, concerning the allowance

of interest, shall not apply. d. A qualified family caregiver who is not subject to tax in accordance with N.J.S.54A:2-4 for a taxable year may apply for a qualified veteran care credit using an application

to be made available by the director. The due date for a qualified veteran care credit application shall coincide with

the due date for annual gross income tax returns. e. As used in this section: “ Qualified armed service member ” means an individual who has a disability arising out of service in the active military

or naval service of the United States in any war or conflict on or after September

11, 2001, has been honorably discharged or released under conditions other than dishonorable,

meets the requirements for total disability ratings for compensation based upon unemployability

of the individual as determined by the United States Department of Veterans Affairs,

and has resided with the qualified family caregiver in this State for not less than

six months of the taxable year. “ Qualified family caregiver ” means an individual resident of this State with gross income for the taxable year

not in excess of $100,000 if filing jointly, as a head of household, or as a surviving

spouse, or not in excess of $50,000 if filing separately or unmarried, who provides

care and support to a qualifying armed service member to whom the caregiver is a relative. “ Relative ” means an individual related by consanguinity within the third degree by law or blood.