Provides family leave for employee to attend certain events of child of employee; establishes tax credits for employer that provide full paid family leave benefits.

New Jersey Assembly Bill A126 creates a tax credit program for employers who provide full paid family leave (up to two workdays) to employees for school-related events involving their children, such as conferences or meetings. Employers that offer this leave can claim tax credits equal to the wages paid during those days, offsetting the cost of the benefit. The program is limited to $10 million annually in total credits and applies to private employers, nonprofits, and other business entities. It supplements existing earned sick leave requirements under New Jersey law.