H.R. 1241 — Introduced in House

I 116th CONGRESS 1st Session H. R. 1241 IN THE HOUSE OF REPRESENTATIVES February 14, 2019Mr. 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. 1. Short title This Act may be cited as the Volunteer Responder Incentive Protection Act of 2019. 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.