New Jersey S172 provides paid leave for employees to attend child-related events and establishes tax credits for employers offering this benefit.

New Jersey S172 establishes a program allowing employers to offer up to two full working days of paid leave for employees to attend school-related events of their children. Employers who provide this leave are eligible for tax credits to offset the cost of wages paid during the leave. The tax credits are applied against the employer's gross income tax or corporation business tax liability. The program is administered by the Commissioner of Labor and Workforce Development, who certifies the tax credit amounts. The total annual tax credits are capped at $10,000,000.

New Jersey S172 provides paid leave for employees to attend child-related events and establishes tax credits for employers offering this benefit.

New Jersey S172 establishes a program allowing employers to offer up to two full working days of paid leave for employees to attend school-related events of their children. Employers who provide this leave are eligible for tax credits to offset the cost of wages paid during the leave. The tax credits are applied against the employer's gross income tax or corporation business tax liability. The program is administered by the Commissioner of Labor and Workforce Development, who certifies the tax credit amounts. The total annual tax credits are capped at $10,000,000.