New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A2380

Introduced
1/9/24  

Caption

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

Impact

The introduction of A2380 is projected to have a positive impact on both community morale and the recruitment of volunteer emergency personnel. By providing a financial incentive, the bill encourages more individuals to participate in volunteer fire and rescue programs, which are often underfunded and struggling to maintain adequate staffing levels. However, this may also lead to increased scrutiny on how volunteer service hours are tracked and reported, as the bill mandates annual reports from squad officials to ensure compliance with the defined criteria for the tax deduction.

Summary

Bill A2380 introduces a $1,000 income tax deduction specifically designed for volunteer firefighters and members of first aid and rescue squads in New Jersey. This financial incentive aims to honor the commitment of these individuals who provide crucial emergency services to their communities by alleviating some of their financial burdens through tax relief. The bill articulates clear eligibility criteria, ensuring that only those actively engaged in volunteer service can benefit from this deduction.

Contention

While A2380 is largely supportive and aims to benefit community volunteers, it may also generate discussions regarding the allocation of state funds and resources. Critics might argue about the financial implications for the state's budget, considering that providing tax deductions reduces state revenue. Additionally, there could be concerns about whether the $1,000 cap on the deduction is sufficient given the extensive commitment required from volunteers, especially in high-demand areas. Thus, although generally seen as a supportive measure, the bill may face debates regarding its fiscal impact and the adequacy of its provisions.

Companion Bills

NJ S3479

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

NJ A5157

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

Previously Filed As

NJ A5157

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

NJ A1754

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

NJ A757

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

NJ S3479

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

NJ S2224

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

NJ S620

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

NJ A3832

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

NJ S927

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 S1697

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

Similar Bills

HI SB324

Relating To Health Care Cost-sharing Arrangements.

HI SB324

Relating To Health Care Cost-sharing Arrangements.

HI HB30

Relating To Prescription Drugs.

NJ S2267

Eliminates New Jersey Automobile Insurance Risk Exchange.

NJ S479

Eliminates New Jersey Automobile Insurance Risk Exchange.

AK SB135

Refund Of Fish Business Tax To Munis

HI SB1369

Relating To Title 24, Hawaii Revised Statutes.

HI HB1050

Relating To Title 24, Hawaii Revised Statutes.