Bill
Bill > S1868
NJ S1868
NJ S1868Allows certain volunteer firefighters, rescue and first aid squad members to claim $500 income tax deduction.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill would allow eligible volunteer firefighters and first aid and rescue squad members to take an additional $500 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 allows eligible volunteer firefighters and first aid and rescue squad members in New Jersey to claim an additional $500 deduction from their gross income tax. To qualify, volunteers must have served for the entire tax year and meet specific service requirements: fire company members need to respond to at least 60% of alarms and drills and be Firefighter I Certified, while first aid and rescue squad members must respond to at least 10% of alarms and 60% of drills and have completed an approved training program or be qualified as an emergency medical technician (EMT). "Duty hours" are defined as committed response time, and specific percentages of "rescue duty" or "fire duty" are outlined, with options for those with or without designated duty hours. Officials from these volunteer organizations must annually submit lists of qualifying members to the relevant state agencies (Department of Health for first aid/rescue, Department of Community Affairs for fire departments) to verify eligibility for the tax deduction, which is capped at $500 per year.
Committee Categories
Justice
Sponsors (1)
Last Action
Introduced in the Senate, Referred to Senate Law and Public Safety Committee (on 01/13/2026)
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/S1868 |
| BillText | https://pub.njleg.gov/Bills/2026/S2000/1868_I1.HTM |
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