,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajhah  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #ae1 #bjbf,mr4
 ,fitzpatrick introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to exclude c]ta9  
income ( firefight]s & em]g5cy m$ical   
s]vices p]sonnel f gross income4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,fire ,s]vice ,work=ce ,/ability ,act ( 
#bjbf4  #b4 ,exclusion ( c]ta9 income f 
gross income ( firefight]s & em]g5cy    
m$ical s]vices p]sonnel  7a7 ,9 g5]al   
,"p ,,iii ( sub*apt] ,b ( *apt] #a ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #aci,l ! foll[+  
new section3  #aci,m4 ,c]ta9 income (   
firefight]s & em]g5cy m$ical s]vices    
p]sonnel  7a7 ,9 g5]al ,9 ! case ( a    
qualifi$ taxpay]1 gross income does n   
include qualifi$ income4  7b7 ,qualifi$ 
income ,= purposes ( ?is section1 ! t]m 
qualifi$ income means1 ) respect to any 
taxable ye>1 ! fir/ #ajj1jjj ( ord9>y   

income e>n$ by ! taxpay] dur+ su*       
taxable ye>4  7c7 ,qualifi$ taxpay] ,=  
purposes ( ?is section1 ! t]m qualifi$  
taxpay] means1 ) respect to a taxable   
ye>-- 7#a7 any individual t--  7,a7     
work$ full-"t dur+ su* taxable ye> z an 
employee 9 fire protection activities 7z
 def9$ 9 section #c7y7 ( ! ,fair ,labor 
,/&>ds ,act 7#bi ,u4,s4,c4 #bjc7y7771 & 
7,b7 has work$ full-"t z an employee 9  
fire protection activities 7z s def9$7 =
 p]iods aggregat+ n less ?an #e ye>s    
7det]m9$ z ( ! beg9n+ ( su* taxable     
ye>71 &  7#b7 any qualifi$ volunte] fir/
 respond] :o submits ! v]ification lett]
 ref]r$ to 9 subsection 7d77#a77;,b7    
dur+ su* taxable ye>4  7d7 ,qualifi$    
volunte] fir/ respond] ,= purposes ( ?is
 section--  7#a7 ,9 g5]al ,! t]m        
qualifi$ volunte] fir/ respond] means   
any individual :o-- 7,a7 is a bona fide 
volunte] p]=m+ qualifi$ s]vices = an    
eligible employ]1  7,b7 submits a       
v]ification lett] to ! ,secret>y1  7,c7 
cont9u\sly s]v$ z a volunte] = !        

eligible employ] dur+ ! #e-ye> p]iod    
prec$+ ! date on :i* ! individual       
submits ! v]ification lett] ref]r$ to 9 
subp>agraph 7,b71  7,d7 dur+ ea* ( ! #e 
ye>s describ$ 9 subp>agraph 7,c7-- 7i7  
met ! m9imum requirem5ts = active       
memb]%ip e/abli%$ by ! eligible employ]1
 or  7ii7 if ! eligible employ] did n   
e/abli% m9imum requirem5ts1 volunte]$ = 
n less ?an #bjj h\rs1 &  7,e7 is c]tifi$
 z a volunte] 9 fire protection         
activities 9 ! ,/ate1 political         
subdivision ( a ,/ate1 or jurisdiction (
 an ,indian ,tribe4  7#b7 ,v]ification  
lett] ,! t]m v]ification lett] means a  
writt5 lett] f ! head ( ! eligible      
employ] = :i* ! qualifi$ volunte] fir/  
respond] volunte]s :i*-- 7,a7 includes !
 date on :i* ! qualifi$ volunte] fir/   
respond] jo9$ ! eligible employ] z a    
volunte]1  7,b7 atte/s to ! ,secret>y t 
! qualifi$ volunte] fir/ respond] meets 
! requirem5ts ( subp>agraphs 7,c7 & 7,d7
 ( p>agraph 7#a71 &  7,c7 includes a    
copy ( ! c]tification describ$ 9        

p>agraph 7#a77;,e74  7#c7 ,indian tribe 
,! t]m ,indian ,tribe has ! mean+ giv5 !
 t]m ,indian tribe 9 section #eja7;b7 ( 
! ,h\s+ ,act ( #aidi 7#db ,u4,s4,c4     
#adga7;b774  7#d7 ,c]ta9 o!r t]ms ,!    
t]ms bona fide volunte]1 eligible       
employ]1 & qualifi$ s]vices h ! mean+s  
giv5 ^? t]ms 9 section #deg7;e74  4  7b7
 ,cl]ical am5dm5t ,! table ( sections = 
"p ,,iii ( sub*apt] ,b ( *apt] #a ( su* 
,code is am5d$ by ins]t+ aft] ! item    
relat+ to section #aci,l ! foll[+ new   
item3  ,sec4 #aci,m4 ,c]ta9 income (    
firefight]s & em]g5cy m$ical s]vices    
p]sonnel4  4  7c7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is section4