Prevent Restrictions On Volunteers’ Incomes During Emergencies Act
Bill: H.R.84 | Sponsor: Rep. DesJarlais, Scott (R-TN)
Policy area: Government Operations and Politics

Summary:
Prevent Restrictions On Volunteers' Incomes During Emergencies Act or the PROVIDE Act
This bill provides that any state or local government that taxes the income of an out-of-state individual who has traveled to such state for the purpose of volunteering or otherwise providing assistance in response to a federally declared disaster or emergency shall be ineligible to receive federal financial assistance.

To prevent States from receiving Federal financial assistance if such 
States tax the income of an out-of-State volunteer providing assistance 
        during a disaster or emergency, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; FINDINGS.

    (a) Short Title.--This Act may be cited as the ``Prevent 
Restrictions On Volunteers' Incomes During Emergencies Act'' or the 
``PROVIDE Act''.
    (b) Findings.--The Congress finds that--
            (1) volunteers are essential during national disasters and 
        emergencies;
            (2) in times of these disasters and emergencies, residents 
        from one State may aid those in a different State and provide 
        necessary assistance;
            (3) assistance from across State lines may continue for 
        many weeks or months; and
            (4) therefore, it is in the interest of Congress to ensure 
        that those who volunteer in a State in which they do not reside 
        are not burdened by an unfair income tax.

SEC. 2. INELIGIBILITY FOR FEDERAL FINANCIAL ASSISTANCE FOR 
              JURISDICTIONS THAT TAX VOLUNTEERS DURING AN EMERGENCY.

    Beginning with fiscal year 2020, any State or local government 
which taxes the income of an out-of-State individual that has traveled 
to such State for the purpose of volunteering or otherwise providing 
assistance in response to a Federally declared disaster or emergency 
during the emergency period shall be ineligible to receive Federal 
financial assistance (as such term is defined in section 7501(a)(5) of 
title 31, United States Code).

SEC. 3. DEFINITIONS.

    In this Act:
            (1) Emergency period.--The term ``emergency period'' means 
        the period of time in which a Federally declared disaster or 
        emergency is in effect.
            (2) Federally declared disaster or emergency.--The term 
        ``Federally declared disaster or emergency'' means any disaster 
        or emergency declared by the President of the United States or 
        the Secretary of Health and Human Services in accordance with 
        Federal law.
            (3) Local government.--The term ``local government'' means 
        a county, city, town, village, or other general purpose 
        political subdivision, instrumentality, or authority of a 
        State.
            (4) State.--The term ``State'' means each of the 50 States 
        and the District of Columbia, the Commonwealth of Puerto Rico, 
        the Virgin Islands, Guam, American Samoa, the Commonwealth of 
        the Northern Mariana Islands, and Indian Tribes.
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