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Bill > A2380

NJ A2380

NJ A2380
Provides $1,000 income tax deduction for certain volunteer firefighters and members of first aid and rescue squads.

summary

Introduced
01/09/2024
In Committee
01/09/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

This bill would allow eligible volunteer firefighters and first aid and rescue squad members to take an additional $1,000 personal exemption as a deduction from gross income under the New Jersey gross income tax. 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.

AI Summary

This bill would allow eligible volunteer firefighters and first aid and rescue squad members to take an additional $1,000 personal exemption as a deduction from their gross income under the New Jersey gross income tax. The bill sets forth specific eligibility requirements, such as serving as a volunteer for the entire tax year, responding to a certain percentage of regular alarms and drills, and meeting specific training or certification standards. The officials in charge of the fire departments or forces and first aid or rescue squads are required to submit annual lists of members who have met the requirements to the appropriate state agencies, and the Director of the Division of Taxation, in consultation with the Commissioners of the Department of Community Affairs and the Department of Health, will adopt rules and regulations to implement the provisions of the bill.

Committee Categories

Military Affairs and Security

Sponsors (6)

Last Action

Introduced, Referred to Assembly Public Safety and Preparedness Committee (on 01/09/2024)
(2 Companion Bills)

bill text

bill summary

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bill summary

Document Type Source Location
State Bill Page https://www.njleg.state.nj.us/bill-search/2024/A2380
BillText https://pub.njleg.gov/Bills/2024/A2500/2380_I1.HTM
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