Allows certain volunteer firefighters, rescue and first aid squad members to claim $5,000 income tax deduction.

S 927 allows New Jersey volunteer firefighters and first aid/rescue squad members to claim a $5,000 state income tax deduction if they meet specific service requirements. To qualify, firefighters must perform 60% of fire duty (e.g., 400 duty hours annually with ≤50% for drills) and hold Firefighter I certification, while rescue members must perform 10% of rescue duty (e.g., 400 hours or 10% alarm attendance) and complete approved training or hold EMT certification. Volunteers must serve the entire tax year, and departments must verify eligibility by submitting annual lists to state health and community affairs agencies by March 31. The deduction is limited to $5,000 per year and requires submission of proof with tax returns.