Exempts certain volunteer first responders from coverage under "unemployment compensation law"; excludes from gross income amounts received for certain volunteer emergency services.

This bill exempts volunteer first responders (like firefighters and EMTs who serve without pay) from coverage under New Jersey's unemployment compensation law. It also excludes payments they receive for volunteer emergency services from their taxable gross income. The legislation amends New Jersey Statutes §43:21-19 (defining unemployment benefits terms) and adds provisions to clarify these exemptions. These changes directly affect volunteer emergency service workers by removing them from unemployment benefit calculations and making their service payments non-taxable.