116th CONGRESS 1st Session |
To amend the Internal Revenue Code of 1986 to increase and make permanent the exclusion for benefits provided to volunteer firefighters and emergency medical responders.
February 14, 2019
Mr. Larson of Connecticut (for himself, Mr. Kelly of Pennsylvania, Mr. Pascrell, Mr. King of New York, Mr. Courtney, Mr. Rodney Davis of Illinois, Mr. DeFazio, Ms. DeLauro, Ms. DelBene, Mr. Fitzpatrick, Ms. Pingree, Mr. Ryan, Mr. Swalwell of California, Mr. Walberg, Mr. Brindisi, Mr. Blumenauer, and Mr. Thompson of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to increase and make permanent the exclusion for benefits provided to volunteer firefighters and emergency medical responders.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Volunteer Responder Incentive Protection Act of 2019”.
SEC. 2. Benefits provided to volunteer firefighters and emergency medical responders.
(a) Increase in dollar limitation on qualified payments.—Subparagraph (B) of section 139B(c)(2) of the Internal Revenue Code of 1986 is amended by striking “$30” and inserting “$50”.
(b) Reimplementing and making permanent benefits.—
(1) IN GENERAL.—Section 139B of the Internal Revenue Code of 1986 is amended by striking subsection (d).
(2) EFFECTIVE DATE.—The amendment made by this subsection shall apply with respect to taxable years beginning after December 31, 2019.