Allows certain volunteer firefighters, rescue and first aid squad members to claim $500 income tax deduction.

S 1868 allows eligible volunteer firefighters, first aid squad members, and rescue squad members in New Jersey to claim a $500 deduction from their state gross income tax. To qualify, volunteers must serve the entire tax year and meet specific duty requirements: firefighters need 60% attendance at fire alarms/drills plus Firefighter I certification, while first aid/rescue members need 10% attendance at rescue alarms/drills plus EMT certification or approved training. Fire department and squad leaders must annually verify qualifying members to the state departments of Community Affairs and Health by March 31. The deduction applies only to qualifying individuals meeting all criteria and cannot exceed $500 per tax year. The bill was introduced in the Senate on January 13, 2026, and awaits committee review.