Eligible New Jersey emergency volunteers would receive refundable tax credits

Members would receive $1,000 for meeting the service minimum or $1,500 for exceeding it. Covered groups include fire services, nonprofit volunteer medical and rescue groups, and local volunteer emergency management or auxiliary police units. Members would need to stay active and in good standing throughout the tax year without pay, except clothing allowances or reimbursements for clothing and its upkeep. Benefits from the state's emergency volunteer length-of-service award program would not count as pay. Credits would apply to tax years beginning on or after January 1 next following the required rules taking effect.

New Jersey would pay any credit remaining after covering state income tax as a refund. Eligible volunteers who owe no state income tax could apply for the credit. Each eligible spouse filing a joint return would be allowed to claim a credit. Refunds would not earn interest. This would apply to tax years beginning on or after January 1 next following the required rules taking effect.