S.4099

New Jersey S4099 offers a tax credit for volunteer first responders who incur child care expenses.

New Jersey S4099 provides a gross income tax credit for volunteer first responders who incur child care expenses. The credit is equal to 50 percent of the child care expenses incurred by the taxpayer during a taxable year, up to $5,000. To qualify, the volunteer first responder must have worked at least 150 hours during the taxable year, including training hours, in their official capacities. The bill defines "volunteer first responder" as a volunteer firefighter or a volunteer member of a duly incorporated first aid, emergency, ambulance, or rescue squad association.