NJ S2759

Exempts volunteer first responders from temporary disability and family temporary disability insurance contributions and benefits when they receive only expenses, reasonable benefits, or nominal fees (as defined under the federal Fair Labor Standards Act) rather than compensation for their services

Excludes from New Jersey gross income all stipends and clothing allowances provided by municipalities to volunteer first responders

Defines volunteer first responders as volunteer firefighters, volunteer members of first aid/emergency/ambulance/rescue squad associations, and other individuals dispatched to accidents or emergencies to provide medical care or assistance

Income tax exclusion applies to taxable years beginning after January 1 of the year following enactment

Volunteer first responders remain subject to unemployment compensation fund contribution requirements despite the temporary disability exemption