The bill amends New Jersey's unemployment compensation law to provide specific exemptions for volunteer first responders, including volunteer firefighters and members of emergency service organizations. It introduces a new legal definition for "volunteer first responder" and clarifies that stipends received by these individuals, such as clothing allowances from municipalities, will not be included in their gross income for tax purposes. This change aims to alleviate the financial burden on volunteers, ensuring that their contributions during emergencies do not negatively impact their eligibility for unemployment benefits or subject them to unemployment insurance taxes.

Additionally, the bill updates the definition of "United States" in the context of unemployment compensation to include the Virgin Islands and clarifies employment criteria for agricultural labor and domestic service. It outlines various exemptions from the unemployment compensation law for specific roles, ensuring that services performed under certain conditions are not classified as employment. The overall intent of the legislation is to support municipalities in recruiting and retaining volunteer emergency service personnel, thereby enhancing community emergency response capabilities. The provisions will take effect immediately, with the stipends exemption applying to taxable years beginning after January 1 of the year following enactment.