New Jersey legislation · 2026-2027 Regular Session
New Jersey S4737: Vol firefighters, rescue & first aid squad memb-allows $2K income tax deduction
Status: In committee, October 5, 2026
Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.
What the bill says
From the introduced text, October 5, 2026:
S4737 SENATE, No. 4737 STATE OF NEW JERSEY 222nd LEGISLATURE INTRODUCED OCTOBER 5, 2026 Sponsored by: Senator CARMEN F. AMATO, JR. District 9 (Ocean) Senator KRISTIN M. CORRADO District 40 (Bergen, Essex and Passaic) SYNOPSIS Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption. CURRENT VERSION OF TEXT As introduced. 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. 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 to respond to any alarm that may occur, whether or not an alarm actually occurs during those hours. "Volunteer" means a person who is a member of a volunteer fire company, first aid squad or rescue squad. "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) …
Sponsors
- Carmen F. Amato, Jr. (R, 9) · primary sponsor
- Kristin M. Corrado (R, 40) · primary sponsor
Latest actions
- : INT 1RS REF SLP
Subjects: TAXATION - PERSONAL INCOME TAX, PUBLIC SAFETY - FIREFIGHTERS, HEALTH - EMERGENCY MEDICAL SERVICES
Common questions
- What is S4737?
- S4737 is a bill in the New Jersey Legislature (2026-2027 Regular Session): Vol firefighters, rescue & first aid squad memb-allows $2K income tax deduction.
- What does S4737 do?
- Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.
- What is the status of S4737?
- In committee as of October 5, 2026. Latest action: INT 1RS REF SLP (October 5, 2026).
- Who sponsored S4737?
- Carmen F. Amato, Jr. (R, 9), with 1 co-sponsor.
- Where is the official record for S4737?
- On the New Jersey Legislature website: https://www.njleg.state.nj.us/bill-search/2026/S4737
Source: official New Jersey record. Tracked by Delilah, AI for legislation across all 50 states and Congress.