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I
116TH CONGRESS
1ST SESSION H. R. 1241
To amend the Internal Revenue Code of 1986 to increase and make perma-
nent the exclusion for benefits provided to volunteer firefighters and
emergency medical responders.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 14, 2019
Mr. LARSON of Connecticut (for himself, Mr. KELLY of Pennsylvania, Mr.
PASCRELL, Mr. KING of New York, Mr. COURTNEY, Mr. RODNEY DAVIS
of Illinois, Mr. DEFAZIO, Ms. DELAURO, Ms. DELBENE, Mr.
FITZPATRICK, Ms. PINGREE, Mr. RYAN, Mr. SWALWELL of California,
Mr. WALBERG, Mr. BRINDISI, Mr. BLUMENAUER, and Mr. THOMPSON of
Pennsylvania) 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 respond-
ers.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Volunteer Responder
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Incentive Protection Act of 2019’’.
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•HR 1241 IH
SEC.
2.
BENEFITS
PROVIDED
TO
VOLUNTEER
FIRE-
1
FIGHTERS AND EMERGENCY MEDICAL RE-
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SPONDERS.
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(a) INCREASE IN DOLLAR LIMITATION ON QUALI-
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FIED
PAYMENTS.—Subparagraph
(B)
of
section
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139B(c)(2) of the Internal Revenue Code of 1986 is
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amended by striking ‘‘$30’’ and inserting ‘‘$50’’.
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(b) REIMPLEMENTING
AND MAKING PERMANENT
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BENEFITS.—
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(1) IN GENERAL.—Section 139B of the Internal
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Revenue Code of 1986 is amended by striking sub-
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section (d).
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(2) EFFECTIVE DATE.—The amendment made
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by this subsection shall apply with respect to taxable
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years beginning after December 31, 2019.
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Æ
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