Provides gross income tax credit for volunteer first responders who incur costs for child care services.

Summary

The bill creates a credit on New Jersey’s gross income tax equal to 50 % of a volunteer first responder’s child‑care expenses, up to $5,000 per year. To qualify, the volunteer must log at least 150 hours—including training—during the tax year and attach required documentation to their return. The credit reduces tax owed but cannot generate a refund beyond zero.

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