New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S3479

Introduced
1/12/23  

Caption

Provides $1,000 income tax deduction for certain volunteer firefighters and members of first aid and rescue squads.

Impact

If passed, S3479 will amend Chapter 3 of Title 54A of the New Jersey Statutes to include provisions for the additional tax deduction. This bill will potentially affect various statutes related to income tax deductions and encourage volunteerism among emergency service departments across the state. By providing a tax incentive, it aims not only to reward those serving as volunteers but also to promote sustained engagement in such vital roles, which are essential for community safety and emergency response.

Summary

Bill S3479 proposes an additional $1,000 personal exemption from the New Jersey gross income tax for eligible volunteer firefighters and members of first aid and rescue squads. The bill aims to provide financial incentive and recognition for the significant contributions made by these volunteers in their communities. The measure sets clear eligibility criteria, requiring volunteers to serve through the entire tax year and meet specific attendance requirements in both emergency responses and training drills.

Conclusion

Overall, S3479 emphasizes the state's commitment to supporting volunteers in emergency services. The financial relief it proposes could assist in offsetting some of the costs associated with volunteering, such as training and equipment. The ongoing discussions and evaluations on this bill will highlight the balance between encouraging volunteer efforts and ensuring that the criteria remain accessible and equitable for all potential applicants.

Contention

There may be discussions surrounding the bill's criteria for eligibility, especially the requirements for what constitutes adequate performance in terms of duty hours and training standards. Critics might argue that the thresholds set (e.g., responding to a certain percentage of calls or drills) could create barriers for some volunteers. Moreover, there may be concerns regarding the administrative burden on fire departments and first aid squads tasked with filing lists of qualifying volunteers annually with the state agencies.

Companion Bills

NJ A5157

Same As Provides $1,000 income tax deduction for certain volunteer firefighters and members of first aid and rescue squads.

NJ S1697

Replaced by Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

Previously Filed As

NJ A2380

Provides $1,000 income tax deduction for certain volunteer firefighters and members of first aid and rescue squads.

NJ A5157

Provides $1,000 income tax deduction for certain volunteer firefighters and members of first aid and rescue squads.

NJ S620

Allows certain volunteer firefighters, rescue and first aid squad members to claim $500 income tax deduction.

NJ S2224

Allows certain volunteer firefighters, rescue and first aid squad members to claim $500 income tax deduction.

NJ S927

Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

NJ A757

Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

NJ A3832

Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

NJ S2083

Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

NJ A1754

Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

NJ S1697

Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

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