Bill
Bill > A3529
NJ A3529
Allows certain volunteer firefighters, rescue and first aid squad members to claim $500 income tax deduction.
summary
Introduced
03/05/2018
03/05/2018
In Committee
03/05/2018
03/05/2018
Crossed Over
Passed
Dead
01/08/2020
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 to claim a $500 income tax deduction from their New Jersey gross income taxes starting in the 2018 tax year. To be eligible, firefighters must serve as volunteers for the entire tax year, respond to at least 60% of regular alarms and drills, and have attained the Firefighter I Certified rank. First aid and rescue squad members must serve as volunteers 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 officials in charge of each fire department, force, or first aid/rescue squad must submit annual lists of eligible members to the state agencies, and taxpayers must provide proof of their eligibility to claim the deduction.
Committee Categories
Justice
Sponsors (3)
Last Action
Introduced, Referred to Assembly Law and Public Safety Committee (on 03/05/2018)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| BillText | https://www.njleg.state.nj.us/2018/Bills/A4000/3529_I1.HTM |
| Bill | https://www.njleg.state.nj.us/2018/Bills/A4000/3529_I1.PDF |
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