Bill
Bill > A3438
NJ A3438
NJ A3438Provides refundable gross income tax credits to staff members at childcare centers.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill provides refundable gross income tax credits to staff members at child care centers. The credit is for $1,000 for the taxable year and can be claimed by both individuals in the case of married individuals filing a joint return. If the credit exceeds the taxpayer's liability, the taxpayer will receive a refund for the amount in excess of that liability. The bill will take effect immediately and apply to taxable years beginning January 1 next following enactment.
AI Summary
This bill establishes a refundable gross income tax credit of $1,000 for staff members working at licensed childcare centers in New Jersey, meaning individuals who are employed or work at these centers on a regular basis, including full-time, part-time, and even substitute staff. This credit is intended to provide financial relief to these essential workers and can be claimed by each individual if a married couple files jointly. If the credit amount exceeds the total tax owed, the excess will be refunded to the taxpayer, although interest on this refund will not be provided. The bill defines "child care center" according to existing state law and clarifies that "staff member" encompasses a broad range of individuals working at these facilities. This new tax credit will become effective immediately and apply to tax years beginning on January 1st of the year following the bill's enactment.
Committee Categories
Education
Sponsors (1)
Last Action
Introduced, Referred to Assembly Children, Families and Food Security Committee (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/A3438 |
| BillText | https://pub.njleg.gov/Bills/2026/A3500/3438_I1.HTM |
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