STATE OF NEW JERSEY
221st LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2024 SESSION
Sponsored by:
Senator VIN GOPAL
District 11 (Monmouth)
Senator KRISTIN M. CORRADO
District 40 (Bergen, Essex and Passaic)
Co-Sponsored by:
Senators Holzapfel, Schepisi, Singer, Amato, Pennacchio and Moriarty
SYNOPSIS
Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel.
An Act providing an exemption from gross income tax for certain members of volunteer fire companies, first aid squads and rescue squads, and supplementing Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. As used in this act:
"Duty hours" means the hours during which a member of a volunteer fire department or force or first aid or rescue squad has committed to respond to any alarm that may occur, whether or not an alarm actually occurs during those hours.
"10 percent of rescue duty" means (1) for volunteers without duty hours, the actual recorded attendance and rendering of first aid or other rescue service at not less than 10 percent of the regular alarms and 60 percent of the drills for first aid or rescue service answerable by volunteers during a calendar year, or (2) for volunteers with duty hours, at least 400 duty hours during any calendar year of which not more than 50 percent may be for drills.
"60 percent of fire duty" means (1) for volunteers without duty hours, the actual recorded attendance and rendering of fire service at not less than 60 percent of the regular alarms and 60 percent of the drills for fire service as responded to by the responding department or force during a calendar year, or (2) for volunteers with duty hours, at least 400 duty hours during any calendar year of which not more than 50 percent may be for drills.
"Volunteer" means a person who is a member of a volunteer fire company, first aid squad or rescue squad.
2. In addition to the exemptions allowed under N.J.S.54A:3-1, a taxpayer shall be allowed an additional exemption of $2,000 which may be taken as a deduction from the taxpayer's State gross income if the taxpayer served as a volunteer during the entire tax year for which the deduction is claimed and if:
a. the taxpayer performed 10 percent of rescue duty and had, by January 1st of the tax year, passed a training program approved by the EMS Council of New Jersey or qualified as an emergency medical technician according to the standards established by the Department of Health; or
b. the taxpayer performed 60 percent of fire duty and had by January 1st of the tax year, attained the rank of Firefighter I Certified according to the standards established by the International Fire Service Training Association or equivalent standards approved by the Commissioner of Community Affairs.
3. a. An official in charge of a first aid or rescue squad, no
later than March 31st of each year,
shall file with the Department of Health a list of the members of the squad who
qualify for an additional exemption for a preceding calendar year under P.L. ,
c. (C. ) (pending before the Legislature as this bill) and who
meet the qualifications set forth in section 2 of P.L.
, c. (C. ) (pending before the Legislature as this bill).
b. An official in charge of a fire department or force, no later than March 31st of each year, shall file with the Department of Community Affairs a list of all the members of the department or force who qualify for an additional exemption for a preceding calendar year under P.L. , c. (C. ) (pending before the Legislature as this bill) and who meet qualifications set forth in section 2 of P.L. , c. (C. ) (pending before the Legislature as this bill).
c. An official in charge of a fire department or force, or first aid or rescue squad who files a false list under subsection a. or b. of this section with the intent of aiding another person in the willful evasion of a tax or a lawful requirement under N.J.S.54A:1-1 et seq. shall be subject to prosecution under section 29 of P.L.1987, c.76 (C.54:52-19).
4. a. A taxpayer shall not
be entitled to a deduction under
P.L. , c. (C. ) (pending before the
Legislature as this bill) of more than $2,000 in any one tax year. A
taxpayer who is entitled to a deduction under P.L.
, c. (C. ) (pending before the Legislature as this bill) shall
submit a claim, accompanied by proof of the right to such a deduction, in a
manner provided by the Director of the Division of Taxation.
b. The Commissioner of
Community Affairs and the Commissioner of Health shall make available to the
director the files on volunteers which are collected under section 3 of P.L. ,
c. (C. ) (pending before the Legislature as this bill) so that
the director may verify a claim for a deduction.
5. The Director of the Division of Taxation, in consultation with the Commissioner of Community Affairs and the Commissioner of Health, shall adopt rules and regulations in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), in order to effectuate the provisions of P.L. , c. (C. ) (pending before the Legislature as this bill).
6. This act shall take
effect immediately and shall apply to taxable years beginning on or after
January 1 next following the date of enactment.
STATEMENT
This bill permits eligible volunteer firefighters and first aid or rescue squad members to take an additional $2,000 exemption as a deduction from gross income under the New Jersey gross income tax.
The bill specifically sets forth eligibility requirements for persons who want to claim the additional personal exemption. Fire company members would be eligible if they serve as a volunteer for the entire tax year, respond to at least 60 percent of regular alarms and 60 percent of drills, and have attained the rank of Firefighter I Certified. First aid and rescue squad members would be eligible if they serve as a volunteer for the entire tax year, respond to at least 10 percent of regular alarms and 60 percent of drills, and have passed an approved training program or qualified as an emergency medical technician. Volunteers that have duty hours would be eligible if they serve at least 400 duty hours during any calendar year, with no more than 50 percent as drills.
The bill requires the Director of Taxation, in consultation with the Commissioner of Community Affairs and the Commissioner of Health, to promulgate rules or regulations to effect certain provisions of the bill. The official in charge of each fire department or force or first aid or rescue squad is required to submit annually to the appropriate State agency a list of m