[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2752 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2752

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 12, 2015

Mr. Larson of Connecticut (for himself, Mr. Reichert, Mr. Courtney, Ms. 
Esty, Mr. Himes, Ms. DeLauro, Mr. Lance, Mr. Kelly of Pennsylvania, Mr. 
Israel, Mr. King of New York, Mr. Pascrell, Mr. Walz, Ms. Pingree, Mr. 
Thompson of Pennsylvania, Mr. Johnson of Ohio, Mr. Tonko, Mr. Ellison, 
  Mr. Ryan of Ohio, Mr. Honda, Mr. Joyce, Ms. Kaptur, Ms. Kuster, Mr. 
  Goodlatte, Mr. Barletta, Mr. Carter of Texas, Mr. Loebsack, and Mr. 
    Mica) 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.

    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 2015''.

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 the Internal 
Revenue Code of 1986 is amended by striking ``beginning after December 
31, 2010.'' and inserting ``beginning--
            ``(1) after December 31, 2010, and before January 1, 2016, 
        or
            ``(2) after December 31, 2018.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2014.
                                 <all>