I 
110TH CONGRESS 
1ST SESSION 
H. R. 943 
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 
FEBRUARY 8, 2007 
Mr. LARSON of Connecticut (for himself, Mr. EMANUEL, Ms. DELAURO, Mr. 
DOGGETT, Mr. SHAYS, Mr. MCINTYRE, Mr. TIM MURPHY of Pennsyl-
vania, Mr. PASCRELL, Mr. HOLT, Mrs. MCCARTHY of New York, Mr. 
KUHL of New York, Mr. THOMPSON of Mississippi, Ms. JACKSON-LEE 
of Texas, Mr. ENGLISH of Pennsylvania, Mr. MCCAUL of Texas, Mr. 
ISRAEL, Mr. RUPPERSBERGER, Ms. SHEA-PORTER, Mr. WYNN, Mr. 
CUMMINGS, Mr. COURTNEY, Mr. WEINER, Mr. FRANK of Massachusetts, 
Mr. BISHOP of New York, Mr. RAMSTAD, Mr. MCHUGH, Mr. ENGEL, Mr. 
ETHERIDGE, Mr. MURPHY of Connecticut, Mrs. CUBIN, Mr. HARE, Mr. 
KING of New York, Mr. VAN HOLLEN, Mr. CONYERS, Mr. DOYLE, Mr. 
PATRICK
J. 
MURPHY
of 
Pennsylvania, 
Mr. 
HINOJOSA, 
Mr. 
BLUMENAUER, Mr. ROTHMAN, Ms. BERKLEY, Mr. CLEAVER, Ms. 
HIRONO, Mr. BACA, Mr. GORDON of Tennessee, Mr. CAMP of Michigan, 
Mr. COHEN, Mr. SIRES, Mr. SPACE, Mr. ELLSWORTH, Mr. WILSON of 
Ohio, Mr. ALTMIRE, Mr. KAGEN, Mr. KLEIN of Florida, Mr. MCNERNEY, 
Mr. SESTAK, Mr. ARCURI, Mr. HALL of New York, and Mr. SHULER) 
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 with-
holding property tax rebates and other benefits provided 
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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 2007’’. 
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)— 
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‘‘(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.— 
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