New Jersey 2026-2027 Regular Session

New Jersey Assembly Bill A2813

Introduced
1/13/26  

Caption

Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

Impact

The proposed tax exemption would specifically target volunteers who fulfill strict eligibility criteria. Firefighters must achieve a minimum of 60 percent attendance at alarms and drills while securing a Firefighter I Certification. Meanwhile, rescue and first aid squad members are required to respond to at least 10 percent of alarms and 60 percent of drills. The structured approach aims to ensure that only committed volunteers benefit from this tax relief. This could enhance capacity building among volunteer emergency services across the state.

Summary

Assembly Bill A2813 introduces a significant tax benefit for volunteer firefighters and members of first aid or rescue squads in New Jersey. The bill allows eligible individuals to claim a $2,000 gross income tax exemption, aiming to recognize and incentivize the essential services provided by these volunteers. This initiative seeks to alleviate some financial burdens for those who dedicate substantial time and effort to their communities through volunteer work.

Contention

While the bill is designed to support volunteer emergency responders, it may also spark debates regarding resource allocation and the nature of state support for local emergency services. Some advocates argue that the financial recognition is overdue and essential for sustaining volunteer participation, while others may question whether tax incentives will adequately address underlying issues faced by these organizations, such as recruitment and retention problems amidst changing societal demographics.

Companion Bills

NJ S2083

Carry Over Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

NJ A1754

Carry Over Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

Similar Bills

No similar bills found.