WeVote

Bill

Bill

A 1754

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

2024-2025 Regular Session Introduced by Bob Auth and 23 co-sponsors

New Jersey bill exempts $2,000 of taxable income for qualifying volunteer firefighters, rescue workers, and first aid squad members to provide tax relief.

Introduced in the Assembly, Referred to Assembly Public Safety and Preparedness Committee
0
WeVote Research Nonpartisan
Bill Summary · A 1754

Legislative bill overview

Bill A 1754 allows qualifying volunteer firefighters, rescue workers, and first aid squad members in New Jersey to claim a $2,000 gross income tax exemption. This means eligible volunteers can reduce their taxable income by $2,000 annually, lowering their state tax liability. The bill was introduced in January 2024 and is currently under committee review.

Why is this important

Volunteer emergency services are critical infrastructure in many New Jersey communities, yet volunteers receive no compensation for their work. This tax exemption is designed to provide modest financial recognition and encourage recruitment/retention of volunteers who often incur personal expenses. However, the benefit applies only to those with sufficient income to file taxes, limiting its reach to lower-income volunteers.

Potential points of contention

  • Limited benefit scope: A $2,000 exemption provides roughly $200-400 in tax savings depending on tax bracket—meaningful but modest for someone volunteering dozens of hours annually
  • Eligibility criteria unclear: The bill language "certain volunteer firefighters" raises questions about which volunteers qualify (tenure requirements? hours served? department authorization?)
  • Tax equity concerns: Some may argue this creates preferential treatment for one volunteer sector versus other essential volunteers (hospice, disaster relief, etc.)
  • Revenue impact: The state loses tax revenue; fiscal note would show aggregate cost across all eligible volunteers

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.