The proposed bill seeks to support volunteer first responders by exempting them from unemployment compensation law coverage and excluding stipends received for their services from gross income taxation. Specifically, it amends R.S.43:21-19 to introduce a new legal definition for "volunteer first responder," which encompasses volunteer firefighters and emergency service members. This change ensures that these individuals are not classified as employees under unemployment compensation laws, thereby protecting their volunteer roles and the financial support they receive. The bill aims to alleviate the financial burdens associated with unemployment benefits and taxation, ultimately encouraging volunteerism in emergency services.

Additionally, the bill clarifies the definitions and conditions under which various services are considered employment, particularly for volunteer first responders. It specifies that stipends received by these volunteers, including clothing allowances from municipalities, will not be included in their gross income for tax purposes. The bill also includes deletions and clarifications regarding the scope of employment for other service providers, emphasizing that individuals not under employer control or engaged in independent trades may not be classified as employees. The provisions of the bill will take effect immediately, with the income tax exemption applying to taxable years beginning after January 1 of the year following its enactment.