S.2231

Provides temporary corporation business tax and gross income tax credits for certain employer-provided child care expenditures.

Introduced·1/13/26
Introduced Text

New Jersey S2231 provides temporary tax credits for businesses that incur certain child care expenditures.

New Jersey S2231 provides businesses with credits against the corporation business tax and the gross income tax for certain employer-provided child care expenditures. The bill allows the tax credits for the three calendar years beginning after enactment. The bill permits businesses to apply a credit for the construction of a child care center and for the provision of certain child care services.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Budget and Appropriations Committee
Next
Committee decision

Sponsors

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8
0
Democratic CaucusRepublican Caucus

History

Jan 13

Senate

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee