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
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.
This Act may be cited as the
Volunteer Responder Incentive Protection Act of 2019.
Benefits provided to volunteer firefighters and emergency medical responders
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
Reimplementing and making permanent benefits
Section 139B of the Internal Revenue Code of 1986 is amended by striking subsection (d).
The amendments made by this section shall apply to taxable years beginning after December 31, 2019.