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

S 1133 allows volunteer firefighters, first aid squad members, and rescue squad members in New Jersey to claim a $5,000 deduction from their state income tax if they meet specific service requirements. To qualify, firefighters must perform 60% of fire duty (e.g., 400 duty hours yearly with ≤50% for drills or 60% attendance at alarms/drills) and hold Firefighter I certification by January 1. First aid/rescue volunteers must complete 10% of rescue duty (400 hours yearly or 10% alarm attendance with 60% drill participation) and have approved training or EMT certification. The deduction applies only to those who volunteered full-time during the tax year and must be claimed with verification from their department.