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Bill

Bill

S 2448

Allows gross income tax credit for volunteer firefighters.

2026-2027 Regular Session Introduced by Tony Bucco and 1 co-sponsor

New Jersey bill would grant state income tax credits to volunteer firefighters to offset service costs and encourage recruitment, with unknown fiscal impact and administrative complexity.

Introduced in the Senate, Referred to Senate Law and Public Safety Committee
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Bill Summary · S 2448

Legislative bill overview

S 2448 would establish a gross income tax credit for volunteer firefighters in New Jersey, allowing them to reduce their state tax liability based on their volunteer service. The bill was introduced in the Senate and referred to the Law and Public Safety Committee in January 2026.

Why is this important

Volunteer firefighters provide critical emergency services to their communities while typically receiving minimal compensation. A tax credit could help offset the personal costs and time commitment involved in volunteer service, potentially incentivizing recruitment and retention in fire departments facing staffing challenges.

Potential points of contention

  • Cost to state revenue: The fiscal impact on New Jersey's tax base is unclear; depending on the credit amount and number of eligible volunteers, this could represent significant foregone revenue
  • Definition and verification challenges: Determining who qualifies (minimum hours served, types of departments, eligibility requirements) and preventing fraudulent claims would require clear administrative standards
  • Fairness questions: Why volunteer firefighters specifically versus other volunteer emergency responders (EMS, rescue squads) or other volunteer service sectors, which raises equity concerns about prioritization

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

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