Provides refundable gross income tax credits to staff members at childcare centers.

This bill (A2222) provides a $1,000 refundable state income tax credit to staff members working at licensed childcare centers in New Jersey. It directly affects childcare workers, including full-time, part-time, and substitute staff employed during center operating hours. The credit reduces the taxpayer’s state income tax liability, and if the credit exceeds the tax owed, the excess is paid as a cash refund. The credit applies to taxable years beginning January 1 after the bill’s enactment.