Bill > S4099

Introduced Session

This bill provides a gross income tax credit to qualifying volunteer first responders who incur child care expenses during a taxable year. The amount of the credit allowed to a volunteer first responder would be equal to 50 percent of child care expenses incurred by the taxpayer during the taxable year, up to $5,000. Under the bill, a volunteer first responder would be required to have worked for at least 150 hours during the taxable year, including hours spent in training, in their official capacities as a volunteer first responder. In order to receive a tax credit, a volunteer first responder would be required to submit documentation in a form and manner prescribed by the Director of the Division of Taxation to substantiate the taxpayer's eligibility for the tax credit, as well as the child care expenses incurred during the taxable year. Under the bill, "volunteer first responder" includes a volunteer firefighter or a volunteer member of a duly incorporated first aid, emergency, ambulance, or rescue squad association. The bill also defines "child care expenses" to include the actual costs incurred by a taxpayer for the provision of child care services for a dependent of the taxpayer, including, but not limited to: costs incurred for hiring a caregiver to provide in-home or out-of-home child care services; costs incurred for the provision of child care services at a licensed child care facility, including a day care center; and any costs associated with after school care and after school programs, nursery school, preschool, and day camps.

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Vin Gopal (D)*,  Angela Mcknight (D)*,  Patrick Diegnan (D), 

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 05/04/2026)

Official Document