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Bill

S 4099

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

2026-2027 Regular Session Introduced by Vin Gopal and 1 co-sponsor

Provides a gross income tax credit to offset eligible child care costs for individuals who volunteer as first responders.

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee
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WeVote Research Nonpartisan
Bill Summary · S 4099

Summary: S 4099 (New Jersey, 2026) — Gross Income Tax Credit for Volunteer First Responders’ Child Care Costs

Overview

  • Jurisdiction: New Jersey
  • Session: 222
  • Bill: S 4099
  • Title: Provides gross income tax credit for volunteer first responders who incur costs for child care services
  • Introduced: May 4, 2026
  • Committee Referral: Senate Budget and Appropriations
  • Sponsors:
    • Primary: Not listed, with co-sponsors
    • Co-sponsors: Vin Gopal, Angela McKnight

Purpose and Intent

The bill establishes a state gross income tax credit designed to ease the financial burden on individuals who serve as volunteer first responders (e.g., firefighters, emergency medical responders, and other volunteers who provide critical emergency services) by offsetting eligible child care expenses incurred while performing volunteer duties.

Key Provisions and Changes

  • Tax Credit Type: New Jersey gross income tax credit (nonrefundable or potentially refundable, depending on the bill’s final drafting; the summary below reflects typical design patterns for similar credits and would be clarified in the bill text).
  • Eligible Claimants: Volunteer first responders who incur eligible child care costs while performing their volunteer service.
  • Eligible Costs: Child care expenses that are necessary to enable the volunteer to participate in emergency response duties. This typically includes costs for licensed child care providers or facilities during times when the volunteer is on duty or on-call, though the bill text would specify eligible categories and required documentation.
  • Credit Calculation: The bill would specify:
    • The maximum credit amount (per individual or per year) or a percentage of eligible child care costs.
    • Any caps, phase-outs, or income-based limitations.
    • How the credit interacts with other New Jersey credits and tax liability (e.g., ability to offset only the tax owed, potential carryforward if nonrefundable).
  • Claiming Process: Requirements for substantiation, such as:
    • Documentation of volunteer service (e.g., proof of active status with a volunteer fire department or EMS squad).
    • Receipts or records of child care payments.
    • Timelines for filing the credit on the annual gross income tax return.
  • Compliance and Administration: Provisions for administration by the New Jersey Division of Taxation, including rules to prevent fraud and ensure eligibility.

Who Would Be Affected

  • Primary Beneficiaries: Individuals who volunteer as first responders and have dependent children requiring care during volunteer shifts or on-call periods.
  • Children and Families: Indirect beneficiaries who benefit from the ability of volunteers to participate in emergency response activities without the barrier of unreimbursed child care costs.
  • Volunteer Organizations: Local volunteer fire departments, EMS squads, and other first-responder organizations that rely on volunteers to respond to emergencies; increased retention or recruitment could result if child care costs are offset.

Procedural and Timeline Considerations

  • Current Status: Introduced and referred to the Senate Budget and Appropriations Committee (as of May 4, 2026).
  • Next Steps:
    • Committee review and potential amendments.
    • Floor consideration by the Senate.
    • If advanced, potential passage and transmission to the Assembly (and subsequent conference if needed) for reconciliation.
    • Final enactment and signature by the Governor, at which point the credit would become effective (often for tax year following enactment, unless otherwise specified).
  • Effective Date: The bill text would specify an effective date and any phased implementation.

Potential Implications

  • Fiscal Impact: The credit would reduce State tax revenue by the amount of credits claimed, with the exact cost depending on uptake and defined credit parameters (credit rate, caps, and eligible cost limits).
  • Volunteerism and Public Safety: By mitigating child care barriers, the bill aims to bolster volunteer participation in emergency services.
  • Administration: Additional compliance requirements for taxpayers and the Division of Taxation to verify eligibility and maintain records.

If you’d like, I can tailor this summary to align with the final bill text (once available), or add a comparison to similar tax credits for public safety volunteers in other states.

Compiled from official sources — confirm details with the bill’s official record.

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