Bill > S4185

This bill: 1. Exempts certain volunteer first responders from coverage under the "unemployment compensation law". The bill defines "volunteer first responder" as a volunteer firefighter, volunteer member of a duly incorporated first aid, emergency, ambulance, or rescue squad association, or any other individual who, in the course of volunteer services, is dispatched to the scene of a motor vehicle accident or other emergency situation for the purpose of providing medical care or other assistance. 2. Excludes from gross income the amounts received through stipends, including any clothing allowance, provided by a municipality for services performed by a volunteer first responder. This provision applies to taxable years beginning after January 1 of the year following enactment of the bill. The bill is intended to provide relief from unemployment compensation coverage and tax obligations for volunteers who provide critical emergency services to their communities.

Labor and Employment

https://www.njleg.state.nj.us/bill-search/2022/S4185