Bill

Bill > S2083


NJ S2083

Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.


summary

Introduced
01/09/2024
In Committee
05/16/2024
Crossed Over
Passed
Dead

Introduced Session

2024-2025 Regular Session

Bill Summary

Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

AI Summary

This bill allows certain volunteer firefighters, rescue, and first aid squad members to claim a $2,000 gross income tax exemption. To be eligible, firefighters must respond to at least 60% of regular alarms and drills, and have attained the Firefighter I Certified rank. First aid and rescue squad members must respond to at least 10% of regular alarms and 60% of drills, and have passed an approved training program or qualified as an emergency medical technician. Volunteers with set duty hours can also qualify if they serve at least 400 hours per year, with no more than 50% for drills. The bill requires officials to submit annual lists of eligible members to the state, and directs the Director of Taxation to promulgate rules and regulations to implement the provisions.

Committee Categories

Budget and Finance, Justice

Sponsors (9)

Last Action

Referred to Senate Budget and Appropriations Committee (on 05/16/2024)

bill text


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bill summary

Document Type Source Location
State Bill Page https://www.njleg.state.nj.us/bill-search/2024/S2083
Analysis - Technical Review Of Prefiled Bill https://pub.njleg.gov/Bills/2024/S2500/2083_T1.PDF
Analysis - Statement SLP 5/16/24 https://pub.njleg.gov/Bills/2024/S2500/2083_S1.PDF
BillText https://pub.njleg.gov/Bills/2024/S2500/2083_I1.HTM
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