S.1868

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

This bill allows certain volunteer firefighters, rescue, and first aid squad members in New Jersey to claim a $500 income tax deduction. To qualify, firefighters must respond to at least 60 percent of regular alarms and drills and achieve 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 pass an approved training program or qualify as an emergency medical technician. The deduction applies to taxable years beginning on or after January 1 next following the date of enactment.