[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1241 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 1241

    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

                           February 14, 2019

Mr. Larson of Connecticut (for himself, Mr. Kelly of Pennsylvania, Mr. 
   Pascrell, Mr. King of New York, Mr. Courtney, Mr. Rodney Davis of 
 Illinois, Mr. DeFazio, Ms. DeLauro, Ms. DelBene, Mr. Fitzpatrick, Ms. 
    Pingree, Mr. Ryan, Mr. Swalwell of California, Mr. Walberg, Mr. 
Brindisi, Mr. Blumenauer, and Mr. Thompson of Pennsylvania) 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 2019''.

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, 2019.
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