Provides gross income tax credit for volunteer first responders who incur costs for child care services.

This New Jersey bill creates a state tax credit for volunteer first responders who pay for child care services. To qualify, individuals must work at least 150 hours annually in their volunteer capacity, which includes required training time. The credit covers 50% of eligible child care costs, such as those for licensed facilities, in-home care, and after-school programs, with a maximum benefit of $5,000 per year. Recipients must submit documentation to the Division of Taxation to verify their service hours and child care expenses.