NJ S2015

Employers who voluntarily provide up to two full paid work days for employees to attend their child's school-related conferences, meetings, functions, or other events may receive tax credits equal to the wages paid during that leave.

The paid leave established under this bill is separate from and in addition to the earned sick leave already required under New Jersey law.

Tax credits can be applied against either the corporation business tax or the gross income tax, with a total annual cap of $10 million across all participating employers.

Employers cannot require employees to exhaust other available leave before using this school-related leave benefit.

The program would take effect immediately and apply to tax years beginning on or after January 1, 2025, with the Commissioner of Labor and Workforce Development required to submit biennial reports on tax credit awards to the Governor and Legislature.