I 
109TH CONGRESS 
1ST SESSION H. R. 1405 
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 re-
sponders. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 17, 2005 
Mr. LARSON of Connecticut (for himself, Ms. DELAURO, Mr. ENGLISH of 
Pennsylvania, Mr. ETHERIDGE, Mrs. JOHNSON of Connecticut, Mrs. 
MCCARTHY, Mr. MCINTYRE, Mr. SHAYS, Mr. SIMMONS, and Mr. 
WELDON of Pennsylvania) introduced the following bill; which was re-
ferred 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 with-
holding property tax rebates and other benefits provided 
to volunteer firefighters and emergency medical respond-
ers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Volunteer Responder 
Incentive Protection Act of 2005’’.
SEC. 2. EXCLUSION FROM INCOME AND EMPLOYMENT 
TAXES AND WAGE WITHHOLDING FOR PROP-
ERTY TAX REBATES AND OTHER BENEFITS 
PROVIDED TO VOLUNTEER FIREFIGHTERS 
AND EMERGENCY MEDICAL RESPONDERS. 
(a) EXCLUSION FROM GROSS INCOME.— 
(1) IN GENERAL.—Part III of subchapter B of 
chapter 1 of the Internal Revenue Code of 1986 (re-
lating to items specifically excluded from gross in-
come) is amended by inserting after section 139A 
the following new section: 
‘‘SEC. 139B. PROPERTY TAX REBATES AND OTHER BENE-
FITS 
PROVIDED 
TO 
VOLUNTEER 
FIRE-
FIGHTERS AND EMERGENCY MEDICAL RE-
SPONDERS. 
‘‘(a) EXCLUSION.—Gross income shall not include a 
qualified property tax rebate or other benefit. 
‘‘(b) QUALIFIED PROPERTY TAX REBATE OR OTHER 
BENEFIT.—For purposes of subsection (a)— 
‘‘(1) IN GENERAL.—The term ‘qualified prop-
erty tax rebate or other benefit’ means a rebate of 
real or personal property taxes, or any other benefit, 
provided by a State or political subdivision on ac-
count of services performed as a member of a quali-
fied volunteer emergency response organization.
‘‘(2) QUALIFIED VOLUNTEER EMERGENCY RE-
SPONSE ORGANIZATION.—The term ‘qualified volun-
teer emergency response organization’ means any 
volunteer organization— 
‘‘(A) which is organized and operated to 
provide firefighting or emergency medical serv-
ices for persons in the State or political subdivi-
sion, as the case may be, and 
‘‘(B) which is required (by written agree-
ment) by the State or political subdivision to 
furnish firefighting or emergency medical serv-
ices in such State or political subdivision.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for such part is amended by inserting after the 
item relating to section 139A the following new 
item: 
‘‘Sec. 139B. Property tax rebates and other benefits provided to volunteer fire-
fighters and emergency medical responders.’’. 
(b) EXCLUSION FROM EMPLOYMENT TAXES.— 
(1) SOCIAL SECURITY TAXES.— 
(A) Section 3121(a) of such Code (relating 
to definition of wages) is amended by striking 
‘‘or’’ at the end of paragraph (21), by striking 
the period at the end of paragraph (22) and in-
serting ‘‘; or’’, and by inserting after paragraph 
(22) the following new paragraph:
‘‘(23) any qualified property tax rebate or other 
benefit (as defined in section 139B(b)).’’. 
(B) Section 209(a) of the Social Security 
Act is amended by striking ‘‘or’’ at the end of 
paragraph (18), by striking the period at the 
end of paragraph (19) and inserting ‘‘; or’’, and 
by inserting after paragraph (19) the following 
new paragraph: 
‘‘(20) Any qualified property tax rebate or 
other benefit (as defined in section 139B(b) of the 
Internal Revenue Code of 1986).’’. 
(2) UNEMPLOYMENT TAXES.—Section 3306(b) 
of such Code (relating to definition of wages) is 
amended by striking ‘‘or’’ at the end of paragraph 
(18), by striking the period at the end of paragraph 
(19) and inserting ‘‘; or’’, and by inserting after 
paragraph (19) the following new paragraph: 
‘‘(20) any qualified property tax rebate or other 
benefit (as defined in section 139B(b).’’. 
(3) WAGE WITHHOLDING.—Section 3401(a) of 
such Code (defining wages) is amended by striking 
‘‘or’’ at the end of paragraph (21), by striking the 
period at the end of paragraph (22) and inserting ‘‘; 
or’’, and by inserting after paragraph (22) the fol-
lowing new paragraph:
‘‘(23) for any qualified property tax rebate or 
other benefit (as defined in section 139B(b).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ