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

This bill creates a New Jersey gross income tax credit for active members of volunteer fire departments, first aid squads, and rescue organizations who use personal vehicles for emergency duties. Eligible members receive a credit based on miles driven for emergency response, calculated using the IRS standard mileage rate (capped at $500 per individual or $1,000 for married couples filing jointly). To qualify, members must maintain active status, complete required service hours (400+ hours or attendance thresholds), and provide documentation through their organization. The credit directly reimburses volunteers for vehicle-related costs incurred while serving their communities.