Provides gross income tax credit to active members of volunteer emergency service organizations for use of personal motor vehicle in performance of active duty.

S 2386 creates a New Jersey gross income tax credit for active volunteer members of fire departments, ambulance squads, or rescue organizations who use their personal vehicles for emergency duties. It allows eligible volunteers to claim a credit based on miles driven for active duty (defined as direct response to emergencies), calculated using the federal IRS business mileage rate, with a maximum credit of $500 for single filers or $1,000 for married couples filing jointly. To qualify, members must maintain active status without regular pay (only receiving clothing allowances or limited service awards), meet attendance requirements for drills/meetings, and document service through their organization’s certification. The credit applies to taxable years beginning after the bill’s enactment and is refundable if it reduces tax liability to zero. This directly benefits New Jersey volunteer emergency responders who incur vehicle costs while serving.