This bill establishes a refundable gross income tax credit for active members of volunteer emergency service organizations, such as fire departments and first aid squads, who use their personal vehicles while performing active duty. The credit is calculated by multiplying the standard mileage rate set by the IRS by the number of miles traveled for active duty, with a maximum credit of $500 for single taxpayers and $1,000 for married couples filing jointly. To qualify for the credit, members must be unpaid and in good standing with their organization, completing specific qualifying service requirements during the taxable year.

Qualifying service is defined differently for volunteers with and without assigned duty hours. For those without duty hours, it includes active participation in at least 60% of emergency calls, attendance at 60% of mandatory meetings, and participation in all required training. For those with duty hours, a minimum of 400 hours of service is required, with no more than 50% of that time spent on training. Additionally, each volunteer organization must certify its active members to the Director of the Division of Taxation by January 15 each year to assist in verifying eligibility for the tax credit.