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

This bill creates a New Jersey state income tax credit for child care staff and registered family day care providers. Eligible workers must have worked continuously for six months in their current role and directly supervise children. The credit amount varies by income level (ranging from $500 to $1,500 annually) and depends on whether they care for infants/toddlers (under 30 months) or older children, with higher credits for infant care. To qualify for the full infant care credit, workers must spend at least 50% of their time providing direct child care services.