The bill amends New Jersey's unemployment compensation law to exempt volunteer first responders, such as volunteer firefighters and members of emergency service associations, from being classified as employees under the law. It specifies that stipends and clothing allowances received by these volunteers will not be subject to unemployment insurance taxes or eligibility for unemployment benefits. Additionally, these amounts will be excluded from contributions to temporary disability benefits funds and will not be included in gross income for tax purposes. This exemption aims to provide financial relief and encourage more individuals to volunteer for emergency services by alleviating the tax burden associated with their stipends.

In addition to the provisions for volunteer first responders, the bill includes various technical amendments to existing definitions and provisions within the unemployment compensation law. It clarifies the definition of "United States" to include the Virgin Islands, refines criteria for determining employment in agricultural labor and domestic service, and outlines thresholds for cash remuneration that classify such labor as employment. The bill also addresses the employment status of limousine franchise owners and legal transcribers, ensuring their services are not deemed employment under specific conditions. Overall, the bill seeks to enhance support for volunteer emergency service providers while refining the legal framework governing unemployment compensation in New Jersey.