Provides $1,000 income tax deduction for certain volunteer firefighters and members of first aid and rescue squads.

This bill would allow New Jersey volunteer firefighters and first aid/rescue squad members to claim a $1,000 deduction from their state income tax. To qualify, volunteers must serve the entire tax year, meet specific participation thresholds (at least 60% of fire alarms/drills for firefighters or 10% of rescue alarms/drills for first aid/rescue members), and hold required certifications (Firefighter I or EMT training). Fire departments and first aid squads must submit annual lists of qualifying members to state agencies by March 31st. The deduction applies to taxable years starting after the bill's effective date.