Bill
Bill > A3638
NJ A3638
NJ A3638Provides family leave for employee to attend certain events of child of employee; establishes tax credits for employer that provide full paid family leave benefits.
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 establishes a permissive program wherein an employer that provides full paid leave for employees, for up to two full work days, to take time needed by the employee in connection with a child of the employee to attend a school-related conference, meeting, function or other event, will be entitled to a tax credit for the amount of wages paid to an employee for the use of the leave.
AI Summary
This bill establishes a program to incentivize employers to offer paid family leave for employees to attend school-related events for their children, providing a tax credit to businesses that offer up to two full paid workdays of leave for this purpose, in addition to any required earned sick leave. The tax credit will be equal to the wages paid to employees for this leave and can be applied against either the corporation business tax or the gross income tax, with an annual cap of $10 million for all approved tax credits. The bill also outlines the process for employers to apply for these credits, the responsibilities of the Commissioner of Labor and Workforce Development and the Director of the Division of Taxation in administering the program, and requires biennial reporting to the Legislature on the program's effectiveness.
Committee Categories
Labor and Employment
Sponsors (2)
Last Action
Introduced, Referred to Assembly Labor 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/A3638 |
| BillText | https://pub.njleg.gov/Bills/2026/A4000/3638_I1.HTM |
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