Allows gross income tax credit for certain child care staff and registered family day care providers.

This bill provides a New Jersey gross income tax credit for licensed child care staff and registered family day care providers. Eligible workers must have been employed for six continuous months in their current role, with credit amounts varying by income level ($25,000-$45,000) and the age group of children they serve (birth-30 months or 30+ months). For those earning under $45,000, the credit is refundable - if it eliminates tax liability, they receive the remaining amount as a cash payment. The credit does not count as income for other state benefit programs and requires at least 50% of work time to be spent directly providing child care services.