[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 1238 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                S. 1238

    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 SENATE OF THE UNITED STATES

                              May 25, 2017

Ms. Collins (for herself, Mr. Cardin, Mr. Schumer, Mr. Blumenthal, Ms. 
Klobuchar, Mr. Rounds, and Mr. Merkley) 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 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.--Section 139B of 
the Internal Revenue Code of 1986 is amended by striking subsection 
(d).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2017.
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