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

This New Jersey bill (A 117) allows eligible volunteer firefighters, first aid, and rescue squad members to claim a $5,000 deduction from their state income tax. To qualify, volunteers must serve the entire tax year and meet specific duty requirements: firefighters need 60% fire service attendance (or 400+ duty hours with ≤50% drills) plus Firefighter I certification, while rescue members need 10% rescue service attendance (or 400+ duty hours) plus EMT training. Departments must verify eligibility annually by submitting lists to state health or community affairs departments by March 31, and taxpayers must provide proof with their tax claim. The deduction applies to tax years starting after the bill’s enactment.