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CA

Bill

S 2386

Provides gross income tax credit to active members of volunteer emergency service organizations for use of personal motor vehicle in performance of active duty.

2024-2025 Regular Session Introduced by Carmen Amato and 6 co-sponsors

New Jersey tax credit compensates volunteer emergency responders for personal vehicle costs during emergency duty service, aiming to improve recruitment and retention.

Received in the Assembly, Referred to Assembly Appropriations Committee
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WeVote Research Nonpartisan
Bill Summary · S 2386

Legislative bill overview

S 2386 creates a state gross income tax credit for active members of volunteer emergency service organizations (fire departments, rescue squads, ambulance corps) who use personal motor vehicles while performing emergency duties. The credit compensates volunteers for vehicle wear, fuel, and maintenance costs associated with emergency response activities.

Why is this important

Volunteer emergency services are critical infrastructure in many New Jersey communities, particularly rural and suburban areas. Rising operational costs and vehicle expenses have made volunteer recruitment and retention increasingly difficult, potentially affecting emergency response times and community safety. This tax credit aims to reduce the financial burden on volunteers and incentivize service participation.

Potential points of contention

  • Tax revenue impact: The bill's fiscal cost remains unclear—the amount of the credit per volunteer and estimated number of eligible recipients are not specified in the bill summary, raising questions about state budget implications
  • Implementation complexity: Defining "active duty" and verifying legitimate emergency-related vehicle use for tax purposes could create administrative challenges and audit burdens
  • Equity concerns: The credit may disproportionately benefit volunteers in higher tax brackets who can claim larger deductions; lower-income volunteers might receive minimal benefit, potentially not addressing the core retention problem

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

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