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

This bill provides an additional $500 personal exemption as a deduction from gross income under the New Jersey gross income tax for eligible volunteer firefighters, rescue and first aid squad members. To qualify, firefighters must respond to at least 60 percent of regular alarms and drills, and have attained the rank of Firefighter I Certified. First aid and rescue squad members must respond to at least 10 percent of regular alarms and 60 percent of drills, and have passed an approved training program or qualified as an emergency medical technician.

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

This bill provides an additional $500 personal exemption as a deduction from gross income under the New Jersey gross income tax for eligible volunteer firefighters, rescue and first aid squad members. To qualify, firefighters must respond to at least 60 percent of regular alarms and drills, and have attained the rank of Firefighter I Certified. First aid and rescue squad members must respond to at least 10 percent of regular alarms and 60 percent of drills, and have passed an approved training program or qualified as an emergency medical technician.