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

This bill creates a New Jersey gross income tax credit for volunteer first responders who pay for child care services. To qualify, a volunteer firefighter or member of an emergency, ambulance, or rescue squad must complete at least 150 hours of official work or training in a tax year. Eligible taxpayers can claim a credit equal to 50 percent of their child care expenses, with a maximum benefit of $5,000 per year. The legislation requires individuals to submit documentation proving both their volunteer service hours and the costs incurred for care.