A2813

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

Allows eligible volunteer firefighters and first aid or rescue squad members to claim an additional $2,000 exemption from gross income under the New Jersey gross income tax. To qualify, firefighters must serve as a volunteer for the entire tax year, respond to at least 60 percent of regular alarms and drills, and have attained the rank of Firefighter I Certified.