New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A5860

Introduced
12/11/23  

Caption

Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.

Impact

The introduction of A5860 addresses the growing difficulty municipalities experience in recruiting volunteers for emergency services. By excluding stipends from gross income calculations for state taxes, supporters of the bill argue that it provides a more attractive incentive for potential volunteers. This exemption allows municipalities to enhance compensation packages for volunteers without the financial burden typically associated with unemployment tax liabilities, thereby fostering a more robust volunteer workforce to respond to emergencies.

Summary

Bill A5860, introduced in the New Jersey Assembly, seeks to amend existing laws related to volunteer first responders by exempting their stipend compensation from unemployment compensation coverage. Specifically, this legislation stipulates that volunteer firefighters and members of emergency service organizations who receive stipends, including allowances for clothing, will no longer be subject to unemployment insurance taxes nor will they be eligible for unemployment benefits. This change aims to encourage more individuals to volunteer for emergency services amid ongoing recruitment challenges faced by municipalities.

Contention

While the bill primarily garners support for its intention to bolster emergency services, it may lead to discussions around the broader implications for social safety nets associated with unemployment benefits. Opponents may contend that by exempting these stipends, there could be a risk of diminishing the perceived value of paid emergency service roles, potentially leading to tensions between paid personnel and volunteers. The bill raises questions of equity in how volunteer roles are valued compared to traditional employment models, highlighting the ongoing debate regarding the nature of volunteerism and its financial underpinnings in public service.

Companion Bills

NJ S4185

Same As Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.

Similar Bills

NJ S788

Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.

NJ A1429

Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.

NJ S4185

Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.

NJ A3025

Exempts poll workers wages from affecting unemployment compensation.

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NJ A2728

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