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

S 2015 requires most New Jersey employers to provide up to two full paid workdays for employees to attend their children's school events (like conferences or meetings), in addition to existing earned sick leave. Employers offering this benefit would receive tax credits equal to the wages paid during those days, reducing their corporate or income tax liability. The tax credits are capped at $10 million annually, with reports to the legislature on program usage. The bill is pending and would take effect in 2025.