New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A262

Introduced
1/9/24  

Caption

Allows gross income tax credit for volunteer firefighters.

Impact

The introduction of A262 would have a significant impact on the state’s tax code, as it supplements Title 54A of the New Jersey Statutes. By offering this tax credit, the bill is expected to enhance the appeal of volunteering in firefighting, potentially increasing recruitment and retention of volunteer firefighters across the state. As more individuals may be motivated to join firefighting efforts due to the financial relief, local fire departments could experience improved staffing levels, which would enhance emergency response capabilities in communities.

Summary

Assembly Bill A262 aims to provide a financial incentive for volunteer firefighters in New Jersey by allowing them a gross income tax credit of $500. This credit is designed to acknowledge the contributions of volunteer firefighters who serve their communities and to help alleviate some of the financial burdens associated with their roles. To qualify for the credit, individuals must be actively volunteering with a fire company or part-paid fire department for a minimum of three consecutive years. This criterion emphasizes the bill's focus on supporting long-term commitment among volunteers.

Contention

While many support the bill as a means to recognize and reward the service of volunteer firefighters, there could be points of contention surrounding its financial implications. Critics may raise concerns about the fiscal responsibility of granting tax credits and the potential impact on state revenues. Additionally, there may be discussions regarding equity, ensuring that other community service roles, potentially facing similar challenges, also receive recognition. The bill's implementation could require careful monitoring to assess its effectiveness and sustainability.

Companion Bills

NJ S3315

Same As Allows gross income tax credit for volunteer firefighters.

NJ A2205

Carry Over Allows gross income tax credit for volunteer firefighters.

NJ S2438

Carry Over Allows gross income tax credit for volunteer firefighters.

Similar Bills

No similar bills found.