S.4737

New Jersey S4737 allows volunteer firefighters and first aid or rescue squad members to claim a $2,000 gross income tax exemption.

New Jersey S4737 allows eligible volunteer firefighters, rescue, and first aid squad members to claim a $2,000 gross income tax exemption. To qualify, firefighters must respond to at least 60 percent of 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 alarms and drills and pass a training program or qualify as an emergency medical technician. The exemption applies to those who serve as volunteers for the entire tax year.