I 

108TH CONGRESS 

1ST SESSION H. R. 1859

To amend the Internal Revenue Code of 1986 to exclude from income and 

employment taxes and wage withholding property tax rebates and other 

benefits provided to volunteer firefighters and emergency medical responders. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 29, 2003

Mr. LARSON of Connecticut (for himself, Mr. WELDON of Pennsylvania, Mr. 

SIMMONS, Ms. DELAURO, Mrs. JOHNSON of Connecticut, Mr. SHAYS, Mr. 

GOODE, Mr. ENGLISH, Mr. PETRI, Mr. ROGERS of Michigan, Mr. 

MCHUGH, Mr. WILSON of South Carolina, Mr. MCGOVERN, Mr. FROST, 

Mr. PLATTS, and Mr. FORD) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL

To amend the Internal Revenue Code of 1986 to exclude 

from income and employment taxes and wage withholding property tax rebates and other benefits provided 

to volunteer firefighters and emergency medical responders.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,
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1 SECTION 1. EXCLUSION FROM INCOME AND EMPLOYMENT 

2 TAXES AND WAGE WITHHOLDING FOR PROP3 ERTY TAX REBATES AND OTHER BENEFITS 

4 PROVIDED TO VOLUNTEER FIREFIGHTERS 

5 AND EMERGENCY MEDICAL RESPONDERS. 

6 (a) EXCLUSION FROM GROSS INCOME.—

7 (1) IN GENERAL.—Part III of subchapter B of 

8 chapter 1 of the Internal Revenue Code of 1986 (re9 lating to items specifically excluded from gross in10 come) is amended by redesignating section 140 as 

11 section 140A and by inserting after section 139 the 

12 following new section: 

13 ‘‘SEC. 140. PROPERTY TAX REBATES AND OTHER BENEFITS 

14 PROVIDED TO VOLUNTEER FIREFIGHTERS 

15 AND EMERGENCY MEDICAL RESPONDERS. 

16 ‘‘(a) EXCLUSION.—Gross income shall not include a 

17 qualified property tax rebate or other benefit. 

18 ‘‘(b) QUALIFIED PROPERTY TAX REBATE OR OTHER

19 BENEFIT.—For purposes of subsection (a)—

20 ‘‘(1) IN GENERAL.—The term ‘qualified prop21 erty tax rebate or other benefit’ means a rebate of 

22 real or personal property taxes, or any other benefit, 

23 provided by a State or political subdivision on ac24 count of services performed as a member of a quali25 fied volunteer emergency response organization. 
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1 ‘‘(2) QUALIFIED VOLUNTEER EMERGENCY RE2 SPONSE ORGANIZATION.—The term ‘qualified volun3 teer emergency response organization’ means any 

4 volunteer organization—

5 ‘‘(A) which is organized and operated to 

6 provide firefighting or emergency medical serv7 ices for persons in the State or political subdivi8 sion, as the case may be, and 

9 ‘‘(B) which is required (by written agree10 ment) by the State or political subdivision to 

11 furnish firefighting or emergency medical serv12 ices in such State or political subdivision.’’. 

13 (2) CLERICAL AMENDMENT.—The table of sec14 tions for such part is amended by striking the last 

15 item and inserting the following new items:

‘‘Sec. 140. Property tax rebates and other benefits provided to 

volunteer firefighters and emergency medical responders. 

‘‘Sec. 140A. Cross references to other Acts.’’.

16 (b) EXCLUSION FROM EMPLOYMENT TAXES.—

17 (1) SOCIAL SECURITY TAXES.—

18 (A) Section 3121(a) of such Code (relating 

19 to definition of wages) is amended by striking 

20 ‘‘or’’ at the end of paragraph (20), by striking 

21 the period at the end of paragraph (21) and in22 serting ‘‘; or’’, and by inserting after paragraph 

23 (21) the following new paragraph: 
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1 ‘‘(22) any qualified property tax rebate or other 

2 benefit (as defined in section 140(b)).’’. 

3 (B) Section 209(a) of the Social Security 

4 Act is amended by striking ‘‘or’’ at the end of 

5 paragraph (17), by striking the period at the 

6 end of paragraph (18) and inserting ‘‘; or’’, and 

7 by inserting after paragraph (18) the following 

8 new paragraph: 

9 ‘‘(19) Any qualified property tax rebate or 

10 other benefit (as defined in section 140(b) of the In11 ternal Revenue Code of 1986).’’. 

12 (2) UNEMPLOYMENT TAXES.—Section 3306(b) 

13 of such Code (relating to definition of wages) is 

14 amended by striking ‘‘or’’ at the end of paragraph 

15 (16), by striking the period at the end of paragraph 

16 (17) and inserting ‘‘; or’’, and by inserting after 

17 paragraph (17) the following new paragraph: 

18 ‘‘(18) any qualified property tax rebate or other 

19 benefit (as defined in section 140(b).’’. 

20 (3) WAGE WITHHOLDING.—Section 3401(a) of 

21 such Code (defining wages) is amended by striking 

22 ‘‘or’’ at the end of paragraph (20), by striking the 

23 period at the end of paragraph (21) and inserting ‘‘; 

24 or’’, and by inserting after paragraph (21) the fol25 lowing new paragraph: 
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1 ‘‘(22) for any qualified property tax rebate or 

2 other benefit (as defined in section 140(b).’’. 

3 (c) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to taxable years beginning after 

5 the date of the enactment of this Act.

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