The proposed bill establishes a 10-year Menstrual Leave and Remote Work Pilot Program within the New Jersey Department of Labor and Workforce Development, aimed at providing medically necessary leave and remote work options for employees suffering from qualifying menstrual disorders. Eligible employees must obtain documentation from their treating physician to qualify for up to two full working days of fully paid medical leave and two full days of remote work per month. Employers who participate in the program can receive tax credits to offset the costs associated with providing this leave and remote work options, including a dollar-for-dollar tax credit for wages paid during medical leave and a 25% credit for wages paid during remote work, with annual caps of $10 million for medical leave and $5 million for remote work.

Additionally, the bill includes protections against discrimination, stating that any adverse actions taken by employers against employees for utilizing these benefits will be considered violations of the earned sick leave law, subject to its penalties. The Commissioner of Labor and Workforce Development is tasked with implementing regulations to facilitate the program and will report annually to the Legislature on the effectiveness and sufficiency of the tax credits. The program is set to begin for tax years starting on or after January 1, 2025.