,,ii #aacth ,,congress #ast ,session ,s4 #eja ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #g1 #bjac ,mr4 ,schumer 7for himself and ,ms4 ,collins7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to extend and increase the exclusion for benefits provided to volunteer firefighters and emergency medical responders4 #a4 ,short title ,this ,act may be cited as the ,volunteer ,responder ,incentive ,protection ,reauthorization ,act of #bjac4 #b4 ,benefits provided to volunteer firefighters and emergency medical responders 7a7 ,increase in dollar limitation on qualified payments ,subparagraph 7,b7 of section #aci;,b7c77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking #cj and inserting #ej4 7b7 ,extension ,subsection 7d7 of section #aci;,b of the ,internal ,revenue ,code of #aihf is amended by striking beginning after ,december #ca1 #bjaj4 and inserting 8beginning-- 7#a7 after ,december #ca1 #bjaj1 and before ,january #a1 #bjad1 or 7#b7 after ,december #ca1 #bjaf4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjac4