[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 609 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 609

 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 SENATE OF THE UNITED STATES

                           February 27, 2015

  Mr. Schumer (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 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, 2015, 
        or
            ``(2) after December 31, 2017.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2014.
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