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S 6002

Excludes certain training stipends for volunteer firefighters from state income tax

2025 Regular Session Introduced by James Skoufis

Excludes eligible volunteer firefighters' training stipends from state income tax, easing their tax burden and encouraging volunteer firefighting.

REFERRED TO BUDGET AND REVENUE
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Bill Summary · S 6002

Summary of Bill S 6002: Excludes certain training stipends for volunteer firefighters from state income tax

Overview

  • Bill number: S 6002
  • Title: Excludes certain training stipends for volunteer firefighters from state income tax
  • Status: Referred to Budget and Revenue
  • Introduced: March 4, 2025
  • Primary sponsor: James Skoufis
  • Companion/Related bills: A 7969 (Assembly companion)

This bill proposes a state income tax exemption for stipends paid to volunteer firefighters for training activities. The legislative action listed shows the bill being referred to the Budget and Revenue committee on the same date it was introduced, indicating early-stage consideration.

Purpose and intent

  • To reduce the tax burden on individuals who volunteer as firefighters by excluding eligible training stipends from their state income tax liability.
  • Aimed at recognizing and encouraging volunteer firefighting by providing financial relief related to training expenses or compensation.

Key provisions (as described by the bill’s title and status)

  • The bill would establish an exclusion from state income tax for “training stipends” paid to volunteer firefighters.
  • Specific definitions (e.g., what qualifies as a “training stipend,” who is eligible, and any cap or conditions) would be set forth in the bill text. These details determine exactly which payments qualify and under what circumstances.
  • Administrative rules and eligibility criteria would likely be defined to guide the Department of Taxation and Finance in implementing the exclusion.

Note: The exact language, definitions, exclusions, caps, and sunset provisions (if any) are not provided in the information available here. The above reflects the typical structure such a provision would entail.

Who would be affected

  • Primary beneficiaries: Volunteer firefighters who receive stipends for training activities that meet the bill’s definitions.
  • Secondary effects: Local fire departments or volunteer organizations that provide stipends may see changes in administrative handling of these payments for tax purposes.
  • State revenue impact: General fund and state tax revenue could be affected to the extent this exclusion reduces taxable income for eligible recipients. The magnitude depends on how many stipends qualify and their total value.

Procedural and timeline aspects

  • Current stage: Introduced and immediately referred to the Budget and Revenue committee; no further actions are listed in the provided record.
  • Process ahead: If moving forward, the bill would typically go through committee hearings, potential amendments, floor votes in the Senate, movement to the Assembly as a companion bill (A 7969), and eventual reconciliation and enactment.
  • Companion bill: A 7969 in the Assembly exists as the companion measure, indicating cross-chamber interest and potential for coordinated consideration.

Potential impact and considerations

  • Fiscal impact depends on the scope of the exemption (which stipends qualify and how large total stipends are).
  • Administrative considerations include defining “training stipend,” ensuring appropriate documentation, and preventing abuse.
  • Policy rationale centers on supporting volunteer emergency responders by reducing their after-tax compensation for essential training.

For readers seeking more detail, the full bill text (definitions, caps, eligibility, and effective dates) will be necessary to assess the exact financial and operational implications once released.

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

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