Volunteer Responder Incentive Protection Act of 2019

Bill: 116-s-1210
Sponsor: full_name: Sen. Collins, Susan M. [R-ME]
Introduced: 2019-04-11
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: 2019-04-11
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2019-04-11
action_desc: Introduced in Senate
text: <p><strong>Volunteer Responder Incentive Protection Act of 201</strong><b>9</b></p> <p>This bill modifies the tax exclusion for tax benefits and qualified payments provided to volunteer firefighters and emergency medical providers by a state or local government to (1) increase the dollar limitation for qualified payments, and (2) make the tax exclusion permanent. (Under current law, the exclusion expired at the end of 2010.) </p>

tv_txt: II 116th CONGRESS 1st Session S. 1210 IN THE SENATE OF THE UNITED STATES April 11, 2019 Ms. Collins (for herself, Mr. Cardin , Mr. Schumer , Mr. Blumenthal , Ms. Klobuchar , Mr. Merkley , Mr. Durbin , and Mr. Rounds ) introduced the following bill; which was read twice and referred to the Committee on Finance 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 2019 . 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 Section 139B of the Internal Revenue Code of 1986 is amended by striking subsection (d). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.