Bill
Bill > S2759
summary
Introduced
01/13/2026
01/13/2026
In Committee
02/05/2026
02/05/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill exempts from coverage under the temporary disability benefits law and family temporary disability leave benefits any services provided by a volunteer first responder who receives expenses, reasonable benefits, a nominal fee, for the volunteer's services if those expenses less than the amount that would be regarded as compensation subject to "Fair Labor Standards Act of 1938." The exempted first responder would not be subject to contributions to the temporary disability and family temporary disability benefits funds, and it would exclude the first responder from being eligible to receive those benefits for the volunteer first responder services. Additionally, as amended, the bill provides that these volunteer services are not exempt from contribution requirements to the State unemployment compensation fund. Under the bill, "volunteer first responder" means 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. Additionally, the bill 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.
AI Summary
This bill exempts stipends received by volunteer first responders, including clothing allowances provided by a municipality, from being considered taxable income. It also clarifies that individuals serving as volunteer first responders are not considered "covered individuals" for the purposes of temporary disability benefits and family temporary disability leave, provided they do not receive remuneration beyond expenses, reasonable benefits, or a nominal fee that falls below the threshold for compensation under the Fair Labor Standards Act of 1938. However, these volunteer services are still subject to contributions to the State unemployment compensation fund. A "volunteer first responder" is defined as a volunteer firefighter, a member of a first aid, emergency, ambulance, or rescue squad, or anyone dispatched to an emergency to provide medical care or assistance.
Committee Categories
Budget and Finance, Labor and Employment
Sponsors (6)
Carmen Amato (R)*,
Gordon Johnson (D)*,
Patrick Diegnan (D),
Paul Moriarty (D),
Declan O'Scanlon (R),
Vince Polistina (R),
Last Action
Referred to Senate Budget and Appropriations Committee (on 02/05/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/S2759 |
| Fiscal Note - Fiscal Estimate 2/27/2026; as introduced | https://pub.njleg.gov/Bills/2026/S3000/2759_E1.PDF |
| Analysis - Technical Review Of Prefiled Bill | https://pub.njleg.gov/Bills/2026/S3000/2759_T1.PDF |
| Analysis - Statement SLA 2/5/26 | https://pub.njleg.gov/Bills/2026/S3000/2759_S1.PDF |
| BillText | https://pub.njleg.gov/Bills/2026/S3000/2759_I1.HTM |
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