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II
116TH CONGRESS
1ST SESSION
S. 1210
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 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) intro-
duced the following bill; which was read twice and referred to the Com-
mittee 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 respond-
ers.
Be it enacted by the Senate and House of Representa-
1
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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•S 1210 IS
SEC.
2.
BENEFITS
PROVIDED
TO
VOLUNTEER
FIRE-
1
FIGHTERS AND EMERGENCY MEDICAL RE-
2
SPONDERS.
3
(a) INCREASE IN DOLLAR LIMITATION ON QUALI-
4
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.—Section 139B of the Internal Revenue Code
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of 1986 is amended by striking subsection (d).
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2019.
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Æ
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