[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3136 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3136

 To amend the Internal Revenue Code of 1986 to extend and increase the 
exclusion for benefits provided to volunteer firefighters and emergency 
                          medical responders.


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                   IN THE SENATE OF THE UNITED STATES

                             March 18, 2010

 Mr. Dodd (for himself and Ms. Collins) 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 extend and increase the 
exclusion for 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 Reauthorization Act of 2010''.

SEC. 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) Extension.--Subsection (d) of section 139B of such Code is 
amended by striking ``December 31, 2010'' and inserting ``December 31, 
2013''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
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