The proposed bill establishes a 10-year Menstrual Leave and Remote Work Pilot Program within the New Jersey Department of Labor and Workforce Development, designed to support employees suffering from qualifying menstrual disorders. Eligible employees can receive up to two full working days of fully paid medical leave and two full days of remote work per month, contingent upon obtaining documentation from their treating physician. Employers who participate in the program can benefit from tax credits to help offset the costs associated with providing these leave and remote work options.

The bill outlines a tax credit structure for participating employers, allowing them to claim credits against either the corporation business tax or the gross income tax based on wages paid during the leave and remote work. The total value of tax credits for medical leave is capped at $10 million annually, while remote work tax credits are capped at $5 million. Furthermore, the bill includes provisions to protect employees from discrimination related to their use of these benefits, classifying any such actions as violations of the earned sick leave law, which would subject employers to penalties.