Look for 5x4.5" to 5x5", 1.5" hub centric/wheel centric adapters. That will allow you to put the 2007+ JK tires on your 97-2006 TJ.
I did this with JK Sport tires (steel wheel 31") with no other mods to my 2000 TJ. I have not had any issues with rubbing, in fact, it solved a couple problems.
I bought a set of 5 adapters off ebay that came with 23 open ended lug nuts for my 20x1.5 standard lugs, and 25 solid, chromed lug nuts that fit the adapters for $120.
I am happy.