Increases gross income tax relief based on rent constituting property taxes for residential tenants and establishes refundable gross income tax credit in place of gross income tax deduction for residential tenants.
Requires State Long-Term Care Ombudsman to employ three geriatric social workers to serve New Jersey's long-term care residents and makes appropriation.
Requires long-term care facilities to develop person-centered care plans for residents and establishes right to certain forms of visitation for long-term care residents.
Exempts from "Sales and Use Tax Act" certain retail sales of computers and school supplies; allows $500 gross income tax deduction to teachers purchasing school supplies for classroom use.