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 firefighters and members of emergency response squads from New Jersey's unemployment compensation law. It excludes stipends (including clothing allowances) they receive from gross income calculations for tax purposes. Volunteer first responders who receive these stipends will not be subject to unemployment insurance taxes or counted toward temporary disability benefits contributions. The legislation aims to support municipalities in recruiting and retaining volunteer emergency personnel by making stipends tax-exempt, addressing staffing challenges in emergency services.