[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1405 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1405

 To amend the Internal Revenue Code of 1986 to exclude from income and 
 employment taxes and wage withholding property tax rebates and other 
   benefits provided to volunteer firefighters and emergency medical 
                              responders.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 17, 2005

  Mr. Larson of Connecticut (for himself, Ms. DeLauro, Mr. English of 
    Pennsylvania, Mr. Etheridge, Mrs. Johnson of Connecticut, Mrs. 
   McCarthy, Mr. McIntyre, Mr. Shays, Mr. Simmons, and Mr. Weldon 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 exclude from income and 
 employment taxes and wage withholding property tax rebates and other 
   benefits provided to volunteer firefighters and emergency medical 
                              responders.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Volunteer Responder Incentive 
Protection Act of 2005''.

SEC. 2. EXCLUSION FROM INCOME AND EMPLOYMENT TAXES AND WAGE WITHHOLDING 
              FOR PROPERTY TAX REBATES AND OTHER BENEFITS PROVIDED TO 
              VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.

    (a) Exclusion From Gross Income.--
            (1) In general.--Part III of subchapter B of chapter 1 of 
        the Internal Revenue Code of 1986 (relating to items 
        specifically excluded from gross income) is amended by 
        inserting after section 139A the following new section:

``SEC. 139B. PROPERTY TAX REBATES AND OTHER BENEFITS PROVIDED TO 
              VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.

    ``(a) Exclusion.--Gross income shall not include a qualified 
property tax rebate or other benefit.
    ``(b) Qualified Property Tax Rebate or Other Benefit.--For purposes 
of subsection (a)--
            ``(1) In general.--The term `qualified property tax rebate 
        or other benefit' means a rebate of real or personal property 
        taxes, or any other benefit, provided by a State or political 
        subdivision on account of services performed as a member of a 
        qualified volunteer emergency response organization.
            ``(2) Qualified volunteer emergency response 
        organization.--The term `qualified volunteer emergency response 
        organization' means any volunteer organization--
                    ``(A) which is organized and operated to provide 
                firefighting or emergency medical services for persons 
                in the State or political subdivision, as the case may 
                be, and
                    ``(B) which is required (by written agreement) by 
                the State or political subdivision to furnish 
                firefighting or emergency medical services in such 
                State or political subdivision.''.
            (2) Clerical amendment.--The table of sections for such 
        part is amended by inserting after the item relating to section 
        139A the following new item:

``Sec. 139B. Property tax rebates and other benefits provided to 
                            volunteer firefighters and emergency 
                            medical responders.''.
    (b) Exclusion From Employment Taxes.--
            (1) Social security taxes.--
                    (A) Section 3121(a) of such Code (relating to 
                definition of wages) is amended by striking ``or'' at 
                the end of paragraph (21), by striking the period at 
                the end of paragraph (22) and inserting ``; or'', and 
                by inserting after paragraph (22) the following new 
                paragraph:
            ``(23) any qualified property tax rebate or other benefit 
        (as defined in section 139B(b)).''.
                    (B) Section 209(a) of the Social Security Act is 
                amended by striking ``or'' at the end of paragraph 
                (18), by striking the period at the end of paragraph 
                (19) and inserting ``; or'', and by inserting after 
                paragraph (19) the following new paragraph:
            ``(20) Any qualified property tax rebate or other benefit 
        (as defined in section 139B(b) of the Internal Revenue Code of 
        1986).''.
            (2) Unemployment taxes.--Section 3306(b) of such Code 
        (relating to definition of wages) is amended by striking ``or'' 
        at the end of paragraph (18), by striking the period at the end 
        of paragraph (19) and inserting ``; or'', and by inserting 
        after paragraph (19) the following new paragraph:
            ``(20) any qualified property tax rebate or other benefit 
        (as defined in section 139B(b).''.
            (3) Wage withholding.--Section 3401(a) of such Code 
        (defining wages) is amended by striking ``or'' at the end of 
        paragraph (21), by striking the period at the end of paragraph 
        (22) and inserting ``; or'', and by inserting after paragraph 
        (22) the following new paragraph:
            ``(23) for any qualified property tax rebate or other 
        benefit (as defined in section 139B(b).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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