Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

Summary

The bill gives volunteers who serve the entire tax year and meet specific duty‑hour or training thresholds an additional $5,000 exemption from their New Jersey gross income. It applies to members of volunteer fire companies, first‑aid squads and rescue squads who satisfy either a 60% fire‑duty or 10% rescue‑duty requirement and hold the required certifications. The deduction is claimed on the state tax return with proof verified by the Division of Taxation.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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