Bill Text: NJ A4949 | 2026-2027 | Regular Session | Introduced
Bill Title: Provides gross income tax credit for volunteer first responders who incur costs for child care services.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced) 2026-05-07 - Introduced, Referred to Assembly Public Safety and Preparedness Committee [A4949 Detail]
Download: New_Jersey-2026-A4949-Introduced.html
Sponsored by:
Assemblywoman LUANNE M. PETERPAUL
District 11 (Monmouth)
SYNOPSIS
Provides gross income tax credit for volunteer first responders who incur costs for child care services.
CURRENT VERSION OF TEXT
As introduced.
An Act providing a gross income tax credit to volunteer first responders for cost of certain child care services and supplementing chapter 4 of Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. A taxpayer who is a volunteer first responder shall be allowed a credit against the tax otherwise due under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., in an amount equal to 50 percent of the child care expenses incurred by the taxpayer during a taxable year. The value of the credit allowed pursuant to this section shall not exceed $5,000 per taxpayer per taxable year. A taxpayer shall only be eligible to receive the credit allowed pursuant to this section if the taxpayer has worked a minimum of 150 hours during the taxable year, including any required training hours, in their official capacities as a volunteer first responder.
b. To claim the credit allowed pursuant to this section, the taxpayer shall attach documentation to any return which the taxpayer is required to file under N.J.S.54A:1-1 et seq., in a form and manner prescribed by the director, substantiating the taxpayer's eligibility for the credit and child care expenses incurred by the taxpayer during the taxable year.
c. The order of priority of the application of the credit allowed pursuant to this section and any other credits allowed by law shall be as prescribed by the director. The amount of the credit applied under this section against the tax imposed pursuant to N.J.S.54A:1-1 et seq. for a taxable year, together with other payments, credits, deductions, and adjustments allowed by law, shall not reduce a taxpayer's tax liability to an amount lower than zero.
d. As used in this section:
"Child care expenses" means the actual costs incurred by a taxpayer for the provision of child care services for a dependent of the taxpayer, including, but not limited to: costs incurred for hiring a caregiver to provide in-home or out-of-home child care services; costs incurred for the provision of child care services at a licensed child care facility, including a day care center; and any costs associated with after school care and after school programs, nursery school, preschool, and day camps.
"Volunteer first responder" means a volunteer firefighter or a volunteer member of a duly incorporated first aid, emergency, ambulance, or rescue squad association.
2. This act shall take
effect immediately and apply to taxable years beginning on or after the January
1 next following the date of enactment.
STATEMENT
This bill provides a gross income tax credit to qualifying volunteer first responders who incur child care expenses during a taxable year.
The amount of the credit allowed to a volunteer first responder would be equal to 50 percent of child care expenses incurred by the taxpayer during the taxable year, up to $5,000. Under the bill, a volunteer first responder would be required to have worked for at least 150 hours during the taxable year, including hours spent in training, in their official capacities as a volunteer first responder. In order to receive a tax credit, a volunteer first responder would be required to submit documentation in a form and manner prescribed by the Director of the Division of Taxation to substantiate the taxpayer's eligibility for the tax credit, as well as the child care expenses incurred during the taxable year.
Under the bill, "volunteer first responder" includes a volunteer firefighter or a volunteer member of a duly incorporated first aid, emergency, ambulance, or rescue squad association. The bill also defines "child care expenses" to include the actual costs incurred by a taxpayer for the provision of child care services for a dependent of the taxpayer, including, but not limited to: costs incurred for hiring a caregiver to provide in-home or out-of-home child care services; costs incurred for the provision of child care services at a licensed child care facility, including a day care center; and any costs associated with after school care and after school programs, nursery school, preschool, and day camps.
