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Senate Bill 1238
115th Congress(2017-2018)
Volunteer Responder Incentive Protection Act of 2017
Introduced
Introduced
Introduced in Senate on May 25, 2017
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Introduced in Senate 
May 25, 2017
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Introduced in Senate(May 25, 2017)
May 25, 2017
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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S. 1238 (Introduced-in-Senate)


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.

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.