Bill

Bill > S1458


NJ S1458

Allows certain volunteer firefighters, rescue and first aid squad members to claim $500 income tax deduction.


summary

Introduced
02/01/2018
In Committee
02/01/2018
Crossed Over
Passed
Dead
01/08/2020

Introduced Session

2018-2019 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 beginning in tax year 2018. 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% of regular alarms and 60% 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% of regular alarms and 60% 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, rescue, and first aid squad members in New Jersey to claim a $500 income tax deduction starting in the 2018 tax year. To be eligible, firefighters must serve as a volunteer for the entire tax year, respond to at least 60% of regular alarms and drills, and have attained the rank of Firefighter I Certified. First aid and rescue squad members must serve as a volunteer for the entire tax year, respond to at least 10% of regular alarms and 60% of drills, and have passed an approved training program or qualified as an emergency medical technician. The bill sets forth specific requirements and procedures for the officials in charge of the fire departments, forces, and first aid or rescue squads to submit annual lists of eligible members to the relevant state agencies.

Committee Categories

Justice

Sponsors (2)

Last Action

Introduced in the Senate, Referred to Senate Law and Public Safety Committee (on 02/01/2018)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...