Exempts volunteer first responder stipends from certain payroll and income taxes.

This bill exempts volunteer first responders from coverage under the temporary disability benefits law and family temporary disability leave benefits if they receive expenses, reasonable benefits, or a nominal fee for their volunteer services, provided these do not exceed the compensation limit under the Fair Labor Standards Act of 1938. Volunteer first responders include volunteer firefighters, members of first aid, emergency, ambulance, or rescue squads, and others dispatched to emergencies for medical care or assistance.

Exempts volunteer first responder stipends from certain payroll and income taxes.

This bill exempts volunteer first responders from coverage under the temporary disability benefits law and family temporary disability leave benefits if they receive expenses, reasonable benefits, or a nominal fee for their volunteer services, provided these do not exceed the compensation limit under the Fair Labor Standards Act of 1938. Volunteer first responders include volunteer firefighters, members of first aid, emergency, ambulance, or rescue squads, and others dispatched to emergencies for medical care or assistance.