Income tax; credit for surviving spouse's real property taxes. Provides, for taxable years 2026 through 2030, a nonrefundable income tax credit in an amount equal to a surviving spouse's qualifying portion of real property taxes, defined in the bill, for any qualifying residence, also defined in the bill. The bill defines "eligible veteran" as a veteran who had been determined by the U.S. Department of Veterans Affairs to have a 100 percent service-connected, permanent, and total disability. The bill defines "surviving spouse" as the surviving spouse (i) of an eligible veteran; (ii) that would have been eligible for a real property tax exemption but for the eligible veteran's death having occurred prior to January 1, 2011; and (iii) who paid real property taxes on a qualifying residence during the taxable year for which the credit is claimed. The aggregate amount of credits allowable under the provisions of the bill shall not exceed $5 million per taxable year and shall be allocated by the Department of Taxation on a first-come, first-served basis.