,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bbgi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ba1 #bjbe,ms4   
,t5ney 7= h]self1 ,mr4 ,lawl]1 ,ms4     
,gill51 ,mr4 ,suozzi1 & ,mr4 ,g>b>9o7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to increase ! am\nt       
exclud$ f gross income = qualifi$       
paym5ts to individuals provid+ volunte] 
firefight+ or em]g5cy m$ical s]vices1 & 
to cl>ify t paym5ts "u l5g? ( s]vice    
aw>d programs are qualifi$ paym5ts4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,no ,tax on ,l5g? ( ,s]vice ,aw>d       
,programs ,act or ! ,no ,tax on ,,losap 
,act4  #b4 ,qualifi$ paym5t exclusion   
am\nt increas$  7a7 ,9 g5]al ,section   
#aci;,b7c77#b77;,b7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+ #ej &  
ins]t+ #a1jjj4  7b7 ,effective date ,!  
am5dm5t made by ?is section %all apply  
to am\nts aw>d$ aft] ! date ( ! enactm5t
 ( ?is ,act4  #c4 ,cl>ification t l5g? (

 s]vice aw>ds are includ$ 9 ! qualifi$  
paym5t def9ition  7a7 ,cl>ification     
,section #aci;,b7c77#b77;,a7 ( su* ,code
 is am5d$ by ins]t+ 1 & includ+ paym5ts 
"u any l5g? ( s]vice aw>d program aft]  
7:e!r reimbursem5t or o!rwise4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to am\nts aw>d$ aft] 
! date ( ! enactm5t ( ?is ,act4