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

This bill allows New Jersey volunteer firefighters, first aid squad members, and rescue squad members who meet specific service and training requirements to claim a $2,000 deduction from their state gross income tax. To qualify, volunteers must complete either 10% of rescue duty (with EMS training or EMT certification) or 60% of fire duty (with Firefighter I certification), while serving the entire tax year. The exemption applies directly to qualifying volunteers who meet these thresholds, adding to existing state tax exemptions. It does not create new benefits but provides a concrete tax deduction for eligible volunteers.