Bill > A4555

Introduced Session

This bill, to be known as the New Jersey Childcare and Tutoring Relief Act, establishes a Remote Learning Childcare and Tutoring Grant Program in the Department of Human Services. The purpose of this program is to provide eligible families with financial support to pay for childcare and tutoring service costs for school aged children due to remote learning in the 2020-2021 school year. In order to implement this program, the bill directs the department to develop an application for families to submit information regarding eligibility. All criteria for applicant and child care and tutoring service cost eligibility is to be determined by the department. Under the bill, the department is required to process applications and distribute grant funds in an efficient and expedient manner. Grant amounts are to be determined based upon the availability of federal funding for such purposes. The bill directs the Division of Taxation in the Department of the Treasury, in consultation with the Department of Human Services, to establish a tax credit against the State tax otherwise due under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., for eligible families under the grant program who do not receive a grant amount equal to the families' total eligible child care and tutoring service costs. The tax credit established under the bill is to be equal to the amount of eligible childcare and tutoring service costs incurred by an eligible family minus the Remote Learning Childcare and Tutoring Grant amount awarded to the family. This bill is to take effect immediately and expire on June 30, 2021, provided that eligible families are authorized to apply for and receive a tax credit, as established under the bill, in tax year 2020 and tax year 2021.

AI Summary

Committee Categories

Jamel Holley (D)*,  Verlina Reynolds-Jackson (D)*,  Shanique Speight (D)*,  Britnee Timberlake (D), 

Introduced, Referred to Assembly Women and Children Committee (on 08/24/2020)