New Jersey A 2502: Requires evaluation of appropriateness of light frame construction for multiple dwellings and imposes moratorium on light frame construction until determination and recommendations are adopted.

Bill Text

A2502 

ASSEMBLY, No. 2502 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman WILLIAM W. SPEARMAN

District 5 (Camden and Gloucester)

Assemblyman WILLIAM F. MOEN, JR.

District 5 (Camden and Gloucester)

Co-Sponsored by:

Assemblywoman Carter, Assemblymen McGuckin and Stanley

SYNOPSIS

���� Provides $1,000 income tax deduction for certain 
volunteer firefighters and members of first aid and rescue squads.

CURRENT VERSION OF TEXT 

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

��

An Act providing a gross income tax exemption for certain 
members of volunteer fire companies, first aid squads, and rescue squads and supplementing 
chapter 3 of 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 P.L.��� , c.��� (C.������� ) (pending before the 
Legislature as this bill):

���� "Duty hours" means 
the hours during which a member of a volunteer fire department or force or 
first aid or rescue squad has committed himself 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 100 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 100 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 $1,000 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 New Jersey First Aid Council 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 the Department of Community Affairs. 

���� 3.��� a.� An official in 
charge of a first aid or rescue squad shall no later than March 31st of each 
year 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 shall no later than March 31st of each year 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 $1,000 in any one tax year.� A taxpayer who is entitled to a deduction 
under P.L.��� , c.��� (C.������� ) (pending before 
the Legislature as this bill) shall submit a claim, accompanied by proof 
of the right to such a deduction, in a manner provided by the Director of the 
Division of Taxation.

���� b.��� The Commiss