Bill > A2502

This bill proposes to allow eligible volunteer firefighters and members of first aid and rescue squads in New Jersey to claim an additional $1,000 deduction from their gross income tax. To qualify, individuals must have served as a volunteer for the entire tax year. Firefighters must have responded to at least 60 percent of regular alarms and drills, and achieved Firefighter I Certified status. First aid and rescue squad members must have responded to at least 10 percent of regular alarms and 60 percent of drills, and either completed an approved training program or qualified as an emergency medical technician (EMT). The bill defines "duty hours" as committed response time, and specifies minimum attendance requirements for both those with and without defined duty hours. Officials in charge of these volunteer organizations will be required to submit annual lists of qualifying members to the relevant state agencies, and filing a false list with intent to evade taxes will be subject to prosecution. The Director of the Division of Taxation will oversee the implementation of these provisions, including establishing rules and verifying claims.

Military Affairs and Security

https://www.njleg.state.nj.us/bill-search/2026/A2502