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NJ S2759

NJ S2759
Exempts volunteer first responder stipends from certain payroll and income taxes.


summary

Introduced
01/13/2026
In Committee
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)

Last Action

Referred to Senate Budget and Appropriations Committee (on 02/05/2026)

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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