S.927

New Jersey S927 allows volunteer firefighters, rescue, and first aid squad members to claim a $5,000 income tax deduction.

New Jersey S927 provides a $5,000 income tax deduction for certain volunteer firefighters, rescue, and first aid squad members. To qualify, firefighters must have volunteered for the entire tax year, performed 60% of fire duty, and attained the rank of Firefighter I Certified by January 1 of the tax year. Rescue and first aid squad members must have volunteered for the entire tax year, performed 10% of rescue duty, and either passed an approved training program or qualified as an emergency medical technician by January 1 of the tax year.