Bill > S1402

Introduced Session

This bill would allow eligible volunteer firefighters and first aid and rescue squad members to take an additional $500 personal exemption as a deduction from gross income under the New Jersey gross income tax beginning in tax year 2021. The bill specifically sets forth eligibility requirements for persons who want to claim the additional personal exemption. Fire company members would be eligible if they serve as a volunteer for the entire tax year, respond to at least 60 percent of regular alarms and 60 percent of drills, and have attained the rank of Firefighter I Certified. First aid and rescue squad members would be eligible if they serve as a volunteer for the entire tax year, respond to at least 10 percent of regular alarms and 60 percent of the drills, and have passed an approved training program or qualified as an emergency medical technician. The official in charge of each fire department or force or first aid or rescue squad is required to submit annually to the appropriate State agency a list of members who have met the above requirements.

Committee Categories

Michael Doherty (R)*, 

Introduced in the Senate, Referred to Senate Law and Public Safety Committee (on 02/13/2020)

Official Document