Bill > S2083

This bill allows eligible volunteer firefighters and members of first aid or rescue squads to claim an additional $2,000 deduction from their gross income tax, provided they served as a volunteer for the entire tax year and met specific service requirements. For firefighters, this means responding to at least 60% of alarms and drills and achieving Firefighter I Certified status, while first aid and rescue squad members must respond to at least 10% of alarms and 60% of drills and complete approved training or qualify as an emergency medical technician. Volunteers who commit to "duty hours" (hours committed to respond to alarms) must complete at least 400 duty hours annually, with no more than half of those hours for drills, to qualify. Officials in charge of these volunteer organizations must submit lists of qualifying members to the Department of Health or Department of Community Affairs annually, and the Director of the Division of Taxation will establish rules and procedures for claiming this exemption, which applies to taxable years beginning on or after January 1st following the bill's enactment.

Budget and Finance, Justice

https://www.njleg.state.nj.us/bill-search/2024/S2083