New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S2083

Introduced
1/9/24  
Refer
1/9/24  
Report Pass
5/16/24  

Caption

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

Impact

The enactment of S2083 is expected to directly affect the financial burden placed on volunteer emergency service members by providing them a modest but meaningful tax relief. The bill specifies that to qualify for the exemption, volunteer firefighters must serve through the entire tax year while responding to at least 60 percent of alarms and drills and achieving the rank of Firefighter I Certified. On the other hand, first aid and rescue squad members must meet similar attendance requirements and successfully complete an approved training program or be certified as emergency medical technicians. This measure not only encourages volunteers to remain active but may also stimulate recruitment efforts for these essential services.

Summary

Senate Bill S2083, introduced in the New Jersey Legislature, aims to provide an additional gross income tax exemption of $2,000 for eligible volunteer firefighters, first aid squad, and rescue squad members. The bill outlines specific eligibility criteria that must be met for individuals to claim this exemption, which could significantly support the morale and financial situation of volunteers who contribute their time and efforts towards community safety and emergency response services. By allowing this tax exemption, the state recognizes the invaluable role that these volunteers play within their communities.

Contention

Discussions surrounding S2083 highlight potential points of contention about the criteria for eligibility and whether the bill does enough to support volunteer emergency personnel adequately. Critics may argue that the requirements could disqualify well-intentioned individuals who have not been able to meet the set thresholds due to various circumstances. Furthermore, there may be debates on whether $2,000 is sufficient incentive for volunteers compared to the growing demands and responsibilities they face. As the legislation moves forward, it will be crucial for lawmakers to address these concerns to ensure that the bill serves its intended purpose effectively.

Companion Bills

NJ A1754

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

NJ A757

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

NJ S1697

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

NJ S3479

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

Similar Bills

NJ A5910

Increases annual salary of certain public employees and officers.

NJ S4266

Increases annual salary of certain public employees and officers.

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 S1697

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

NJ A5157

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

NJ S3479

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

NJ A2380

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