NJ A3532

Active members of volunteer fire departments and first aid squads can claim a refundable gross income tax credit for miles driven using their personal vehicle while performing active duty

Credit amount equals the IRS standard business mileage rate multiplied by actual miles traveled, capped at $500 per individual or $1,000 for married couples filing jointly where both qualify

Eligibility requires being an unpaid member in good standing and completing "qualifying service," defined as either 60% participation in calls, meetings, and ancillary duties, or 400 duty hours annually for those with assigned duty hours

Volunteer emergency services organizations must certify their active members to the Division of Taxation by January 15 each year

Takes effect immediately and applies to taxable years beginning on or after January 1 following enactment