Bill

Bill > A2038


NJ A2038

NJ A2038
Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill exempts from coverage under the "unemployment compensation," R.S.43:21-1 et seq., any services provided by a volunteer first responder who receives a stipend, including any clothing allowance, for the volunteer's services. The exempted first responder would not be subject to unemployment insurance (UI) taxes and not be eligible for UI benefits. The exclusion would also exclude the first responder's stipend from 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. 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 certain volunteer first responders from unemployment compensation law and excludes their stipends from gross income. Specifically, it amends the definition of "employment" to exclude services provided by a volunteer first responder who receives a stipend, including a clothing allowance, as long as that stipend is not considered compensation under the Fair Labor Standards Act of 1938. This means these volunteers will not be subject to unemployment insurance (UI) taxes or be eligible for UI benefits for their volunteer services. Additionally, their stipends will be excluded from contributions to temporary disability and family temporary disability benefits funds, and they will not be eligible for those benefits based on their volunteer work. The bill defines "volunteer first responder" broadly to include volunteer firefighters, members of first aid, emergency, ambulance, or rescue squads, and anyone dispatched to emergencies to provide assistance. Furthermore, it clarifies that stipends, including clothing allowances, provided by a municipality to these volunteers will not be considered taxable income.

Committee Categories

Labor and Employment

Sponsors (5)

Last Action

Introduced, Referred to Assembly Labor Committee (on 01/13/2026)

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