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

This bill (A3532) creates a New Jersey gross income tax credit for active, unpaid members of volunteer fire departments, ambulance squads, or rescue organizations. It allows eligible members to claim a credit based on miles driven using their personal vehicle during emergency duty, calculated at the IRS business mileage rate, capped at $500 per individual or $1,000 for joint filers. To qualify, members must meet specific service requirements (e.g., 60% attendance at calls/meetings for non-duty-hour volunteers, or 400+ duty hours for those with duty-hour responsibilities) and be in good standing with their organization. The credit is refundable, meaning it can be paid even if the member owes no income tax, and organizations must certify qualifying members annually to the tax division.