NJ S2015

Establishes a voluntary program allowing employers to provide up to two full paid work days for employees to attend school-related conferences, meetings, functions, or other events for their children, separate from required earned sick leave.

Employers participating in the program receive a tax credit equal to the actual wages paid to employees using this leave, applicable against either corporation business tax or gross income tax.

Caps the total annual tax credits at $10 million per calendar year, with the Commissioner of Labor and Workforce Development required to report annually on the sufficiency of this cap.

Tax credits cannot be carried forward to future years, and employees cannot be required to exhaust other available leave before using this benefit.

Applies to nongovernmental employers including nonprofits, corporations, LLCs, partnerships, and sole proprietorships, effective for tax years beginning January 1, 2025 or later.