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

This bill creates a refundable tax credit for licensed child care staff and registered family day care providers in New Jersey who earn under $45,000 annually. The credit amount varies based on income and the age group of children served: up to $1,500 for providers caring for infants (birth-30 months) or $1,000 for older children (30+ months), with smaller amounts for higher income brackets. To qualify, providers must work at least 50% of their time directly caring for children, and those earning under $45,000 can receive the full credit as a cash refund if their tax liability is zero. The credit cannot affect eligibility for state benefits or assistance programs.