New Jersey A 2813: Creates gallery space on State House grounds for display of certain art works.

Bill Text

A2813 

ASSEMBLY, No. 2813 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman BRIAN E. RUMPF

District 9 (Ocean)

Assemblyman WILLIAM W. SPEARMAN

District 5 (Camden and Gloucester)

Assemblyman SEAN T. KEAN

District 30 (Monmouth and Ocean)

Co-Sponsored by:

Assemblywoman Dunn, Assemblymen McGuckin, Clifton, 
Simonsen, McClellan, Assemblywoman Speight, Assemblymen Freiman, 
Scharfenberger, Assemblywomen Flynn, Swain, Assemblyman Tully, Assemblywomen 
Lopez, Fantasia, Assemblymen Azzariti Jr., Moen, Myhre, Sauickie, Auth, Barlas 
and DePhillips

SYNOPSIS

���� Allows certain volunteer firefighters, rescue and 
first aid squad members to claim $2,000 gross income tax exemption.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

��

An Act 
providing an exemption from gross income tax for 
certain members of volunteer fire companies, first aid squads and rescue 
squads, and supplementing Title 54A of the New Jersey Statutes.

���� Be It Enacted by the Senate and General Assembly of the State of New Jersey:

���� 1.��� As used in this act:

���� "Duty hours" means 
the hours during which a member of a volunteer fire department or force or 
first aid or rescue squad has committed to respond to any alarm that may occur, 
whether or not an alarm actually occurs during those hours.

���� "10 percent of rescue 
duty" means (1) for volunteers without duty hours, the actual recorded 
attendance and rendering of first aid or other rescue service at not less than 
10 percent of the regular alarms and 60 percent of the drills for first aid or 
rescue service answerable by volunteers during a calendar year, or (2) for 
volunteers with duty hours, at least 400 duty hours during any calendar year of 
which not more than 50 percent may be for drills.

���� "60 percent of fire 
duty" means (1) for volunteers without duty hours, the actual recorded 
attendance and rendering of fire service at not less than 60 percent of the 
regular alarms and 60 percent of the drills for fire service as responded to by 
the responding department or force during a calendar year, or (2) for 
volunteers with duty hours, at least 400 duty hours during any calendar year of 
which not more than 50 percent may be for drills.

���� "Volunteer" means a 
person who is a member of a volunteer fire company, first aid squad or rescue 
squad.

���� 2.��� In addition to the 
exemptions allowed under N.J.S.54A:3-1, a taxpayer shall be allowed an 
additional exemption of $2,000 which may be taken as a deduction from the 
taxpayer's State gross income if the taxpayer served as a volunteer during the 
entire tax year for which the deduction is claimed and if:

���� a.���� the taxpayer performed 
10 percent of rescue duty and had, by January 1st of the tax year, passed a 
training program approved by the EMS Council of New Jersey or qualified as an 
emergency medical technician according to the standards established by the Department 
of Health; or

���� b.��� the taxpayer performed 
60 percent of fire duty and had by January 1st of the tax year, attained the 
rank of Firefighter I Certified according to the standards established by the 
International Fire Service Training Association or equivalent standards approved 
by the Commissioner of Community Affairs.

���� 3.��� a.� An official in 
charge of a first aid or rescue squad, no later than March 31st of each year, 
shall file with the Department of Health a list of the members of the squad who 
qualify for an additional exemption for a preceding calendar year under P.L.��� , c.��� (C.������ ) (pending before the Legislature 
as this bill) and who meet the qualifications set forth in section 2 of P.L.��� , c.��� (C.��� ) (pending before the Legislature as 
this bill).

���� b.��� An official in charge of 
a fire department or force, no later than March 31st of each year, shall file 
with the Department of Community Affairs a list of all the members of the 
department or force who qualify for an additional exemption for a preceding calendar 
year under P.L.��� , c.��� (C.������� ) (pending 
before the Legislature as this bill) and who meet qualifications set 
forth in section 2 of P.L.��� , c.��� (C.������� ) 
(pending before the Legislature as this bill).

���� c.���� An official in charge 
of a fire department or force, or first aid or rescue squad who files a false 
list under subsection a. or b. of this section with the intent of aiding 
another person in the willful evasion of a tax or a lawful requirement under 
N.J.S.54A:1-1 et seq. shall be subject to prosecution under section 29 of 
P.L.1987, c.76 (C.54:52-19).

���� 4.��� a.� A taxpayer shall not 
be entitled to a deduction under P.L. , c. (C. ) 
(pending before the Legislature as this bill) of more than $2,000 in any 
one tax year.� A taxpayer who is entitled to a deduction under P.L.��� , c.��� (C.������� ) (pending before the 
Legislat