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S. 1210 (116th): Volunteer Responder Incentive Protection Act of 2019


The text of the bill below is as of Apr 11, 2019 (Introduced). The bill was not enacted into law.


II

116th CONGRESS

1st Session

S. 1210

IN THE SENATE OF THE UNITED STATES

April 11, 2019

(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.