Volunteer Responder Incentive Protection Act of 2017

Bill: 115-hr-1550
Sponsor: full_name: Rep. Reichert, David G. [R-WA-8]
Introduced: 2017-03-15
Policy area: Taxation
Subjects: Emergency medical services and trauma care

Employee benefits and pensions

Fires

First responders and emergency personnel

Health personnel

Income tax exclusion

Social work, volunteer service, charitable organizations

State and local government operations
Latest action: action_date: 2017-03-15
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-03-15
action_desc: Introduced in House
text: <p><strong>Volunteer Responder Incentive Protection Act of 2017</strong></p> <p>This bill amends the Internal Revenue Code, with respect to the tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local governments, to: (1) increase the dollar limitation on the exclusion, and (2) make the tax exclusion permanent. (Under current law, the exclusion expired in 2010.) </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 1550 IN THE HOUSE OF REPRESENTATIVES March 15, 2017 Mr. Reichert (for himself, Mr. Larson of Connecticut , Mr. Meehan , Mr. Kind , Mr. Kelly of Pennsylvania , Mr. Renacci , Ms. Slaughter , Mr. Lance , Mr. Rodney Davis of Illinois , Mr. Collins of New York , Mr. DeFazio , Ms. Pingree , Mr. Pascrell , Mr. Pocan , Mr. Barletta , Mr. Ryan of Ohio , Mr. Swalwell of California , Ms. DeLauro , Ms. Shea-Porter , Mr. King of New York , Miss Rice of New York , Mr. Ellison , Mr. Bost , Mr. Blumenauer , Mr. Kilmer , Mr. Cole , Mr. Walberg , Mr. Frelinghuysen , Mr. Courtney , Mr. Goodlatte , Ms. Esty , and Mrs. Walorski ) 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 increase and make permanent the exclusion for benefits provided to volunteer firefighters and emergency medical responders.

1. Short title This Act may be cited as the Volunteer Responder Incentive Protection Act of 2017 . 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, 2017.