Sponsored by:
Senator JEFF VAN DREW
District 1 (Cape May, Atlantic and Cumberland)
SYNOPSIS
Excludes financial benefit received by volunteer emergency responder from gross income.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning volunteer emergency responders and supplementing Title 54A of the New Jersey Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Gross income shall not include payments and benefits received by a volunteer member of a volunteer fire company or part-paid fire company, or a volunteer member of a first aid, rescue or emergency squad, or civil defense unit in exchange for volunteer services rendered for the control and extinguishment of fires, or emergency public first aid and rescue services.
2. This act shall take effect immediately.
STATEMENT
This bill excludes payments and benefits received by a volunteer member of a volunteer fire company or part-paid fire company, or a volunteer member of a first aid, rescue or emergency squad, or civil defense unit from being treated as income for the purposes of the gross income tax. This bill is based on federal legislation entitled the "Volunteer Responder Incentive Protection Act."