Bill
S 4455
Would establish a state tax credit for taxpayers donating equipment or materials to first responder live training programs, boosting training resources.
S 4455 — Tax Credit for Donations to First Responder Live Training Programs
Overview and Intent
- S 4455 would establish a state tax credit for taxpayers who donate equipment or materials to first responder live training programs.
- The bill is sponsored by Senator Dan Stec (primary) and is currently in the Senate, having been referred to committees for review.
Provisions and Provisions Gaps (as available)
- What’s stated: The bill’s title indicates the creation of a tax credit designed to incentivize charitable donations of equipment or materials to first responder live training programs.
- What’s not provided in the text excerpt: The available materials do not include the specific credit parameters (credit rate, maximum credit, eligible donation types, eligible recipients, carryforward provisions, or whether the credit is refundable or apply against other taxes). The “Introduced Version” content included with the bill text appears to describe an unrelated subject (obscenity laws and age verification in New Jersey), not the described tax credit.
- Important: Readers should consult the official introduced bill language to confirm the exact tax credit mechanics and any associated program requirements.
Who Would Be Affected
- Eligibility likely targets individual taxpayers or businesses that make qualified donations of equipment or materials to approved first responder training programs.
- First responder live training programs receiving donations could benefit from increased resources for equipment and materials.
- Public agencies or nonprofit entities administering training programs may be involved as eligible recipients or program administrators, depending on the final language.
Procedural Timeline and Status
- Initial referrals: The bill was referred to Investigations and Government Operations on February 5, 2025 (listed twice in the records).
- Introduced: May 19, 2025, in the Senate.
- Current status: Referred to Senate Judiciary Committee following introduction; the bill’s overall status remains “Referred to Investigations and Government Operations” in the record, with the Senate Judiciary Committee listed as the next step for review.
- Related legislative activity: Related bills in prior sessions include S 1462, S 1215, S 1157, and S 4473.
Notes and Next Steps
- Due to the discrepancy between the bill’s title (tax credit for donations) and the text provided (an obscenity-related introduced version), it is essential to review the official bill text for S 4455 to understand the full scope, eligibility, and fiscal impact.
- For stakeholders considering donations or program support, tracking current committee actions and any amended language will clarify the potential tax benefits and compliance requirements.
Sponsors
- Primary sponsor: Dan Stec.
Compiled from official sources — confirm details with the bill’s official record.
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