Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

This New Jersey bill (A3832) allows volunteer firefighters, rescue squad members, and first aid squad volunteers to claim a $5,000 deduction from their state income tax. To qualify, individuals must have volunteered full-time during the tax year, met specific duty hour requirements (e.g., 400 hours minimum with no more than 50% for drills), and held approved certifications (like Firefighter I or EMT training) by January 1. Departments must submit qualifying member lists to state agencies by March 31 each year for tax verification. The deduction is capped at $5,000 per year and requires proof of eligibility with tax filings.