[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1550 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 1550

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


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 15, 2017

 Mr. Reichert (for himself, Mr. Larson of Connecticut, Mr. Meehan, Mr. 
Kind, Mr. Kelly of Pennsylvania, Mr. Renacci, Ms. Slaughter, Mr. Lance, 
Mr. Rodney Davis of Illinois, Mr. Collins of New York, Mr. DeFazio, Ms. 
 Pingree, Mr. Pascrell, Mr. Pocan, Mr. Barletta, Mr. Ryan of Ohio, Mr. 
 Swalwell of California, Ms. DeLauro, Ms. Shea-Porter, Mr. King of New 
York, Miss Rice of New York, Mr. Ellison, Mr. Bost, Mr. Blumenauer, Mr. 
  Kilmer, Mr. Cole, Mr. Walberg, Mr. Frelinghuysen, Mr. Courtney, Mr. 
Goodlatte, Ms. Esty, and Mrs. Walorski) 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 increase and make 
permanent 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 2017''.

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) Reimplementing and Making Permanent Benefits.--
            (1) In general.--Section 139B of the Internal Revenue Code 
        of 1986 is amended by striking subsection (d).
            (2) Effective date.--The amendment made by this subsection 
        shall apply with respect to taxable years beginning after 
        December 31, 2017.
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