Bill > A1429

This bill modifies New Jersey's unemployment compensation law and tax code to provide benefits for volunteer first responders. Specifically, the bill adds a new provision to the unemployment compensation law that excludes services provided by volunteer first responders who receive a small stipend from being considered employment, as long as the stipend is less than the threshold that would make it subject to the Fair Labor Standards Act. Additionally, the bill creates a tax provision that excludes from gross income any stipends or clothing allowances received by volunteer first responders from a municipality. The bill defines a "volunteer first responder" broadly to include volunteer firefighters, members of emergency medical services, and individuals who respond to accidents or emergencies to provide medical care or assistance. The tax provision will apply to taxable years beginning after January 1 of the year following the bill's enactment. The purpose of the bill appears to be supporting and incentivizing volunteer emergency services by providing financial and tax benefits to those who volunteer their time to help their communities.

Budget and Finance, Labor and Employment

https://www.njleg.state.nj.us/bill-search/2024/A1429