A2502

Provides $1,000 income tax deduction for certain volunteer firefighters and members of first aid and rescue squads.

This bill provides a $1,000 income tax deduction for eligible volunteer firefighters and members of first aid and rescue squads in New Jersey. To qualify, firefighters must respond to at least 60 percent of regular alarms and drills and attain the rank of Firefighter I Certified. First aid and rescue squad members must respond to at least 10 percent of regular alarms and drills and have passed an approved training program or qualified as an emergency medical technician.