I 112th CONGRESS 1st Session H. R. 2353 IN THE HOUSE OF REPRESENTATIVES June 24, 2011 Mr. Larson of Connecticut (for himself, Mr. Reichert, Ms. Baldwin, and Mr. Latham) 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 extend and increase 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 Reauthorization Act of 2011.

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 to read as follows: (d)

Termination

This section shall not apply with respect to taxable years— (1)beginning after December 31, 2010, and before January 1, 2012, or (2)beginning after December 31, 2015. . (c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2011.