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

New Jersey's A 3638 requires employers to provide up to two paid workdays for employees to attend school events involving their children (like conferences or meetings), in addition to existing earned sick leave. Employers covering these costs can claim tax credits equal to the wages paid for this leave, reducing their corporation business tax or gross income tax bill. The tax credits are capped at $10 million annually, and employers must apply through the Department of Labor. This bill directly affects private employers (including nonprofits and corporations) and their employees with school-aged children.