SENATE LABOR COMMITTEE

STATEMENT TO

SENATE, No. 2759

STATE OF NEW JERSEY

DATED: FEBRUARY 5, 2026

      The Senate Labor Committee reports favorably Senate Bill No. 2759.

This bill exempts from coverage under the temporary disability benefits law and family temporary disability leave benefits any services provided by a volunteer first responder who receives expenses, reasonable benefits, or a nominal fee for the volunteer’s services if those expenses are less than the amount that would be regarded as compensation subject to the “Fair Labor Standards Act of 1938.”  The exempted first responder would not be subject to contributions to the temporary disability and family temporary disability benefits funds, and it would exclude the first responder from being eligible to receive those benefits for the volunteer first responder services.  Additionally, the bill provides that these volunteer services are not exempt from contribution requirements to the State unemployment compensation fund.

     Under the bill, “volunteer first responder” means a volunteer firefighter, volunteer member of a duly incorporated first aid, emergency, ambulance, or rescue squad association, or any other individual who, in the course of volunteer services, is dispatched to the scene of a motor vehicle accident or other emergency situation for the purpose of providing medical care or other assistance.

     Additionally, the bill excludes from gross income the amounts received through stipends, including any clothing allowance, provided by a municipality for services performed by a volunteer first responder.

      This bill was prefiled for introduction in the 2026-2027 session pending technical review.  As reported, the bill includes the changes required by technical review, which has been performed.