[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 1512 Introduced in Senate (IS)]
1st Session
S. 1512
To amend the Internal Revenue Code of 1986 to exclude from income and
employment taxes and wage withholding property tax rebates and other
benefits provided to volunteer firefighters and emergency medical
responders.
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IN THE SENATE OF THE UNITED STATES
July 31 (legislative day, July 21), 2003
Mr. Dodd (for himself and Mr. Lieberman) introduced the following
bill; which was read twice and referred to the Committee on
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A BILL
To amend the Internal Revenue Code of 1986 to exclude from income and
employment taxes and wage withholding property tax rebates and other
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. EXCLUSION FROM INCOME AND EMPLOYMENT TAXES AND WAGE
WITHHOLDING FOR PROPERTY TAX REBATES AND OTHER BENEFITS
PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL
RESPONDERS.
(a) Exclusion From Gross Income.--
(1) In general.--Part III of subchapter B of chapter 1 of
the Internal Revenue Code of 1986 (relating to items
specifically excluded from gross income) is amended by
redesignating section 140 as section 140A and by inserting
after section 139 the following new section:
``SEC. 140. PROPERTY TAX REBATES AND OTHER BENEFITS PROVIDED TO
VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.
``(a) Exclusion.--Gross income shall not include a qualified
property tax rebate or other benefit.
``(b) Qualified Property Tax Rebate or Other Benefit.--For purposes
of subsection (a)--
``(1) In general.--The term `qualified property tax rebate
or other benefit' means a rebate of real or personal property
taxes, or any other benefit, provided by a State or political
subdivision on account of services performed as a member of a
qualified volunteer emergency response organization.
``(2) Qualified volunteer emergency response
organization.--The term `qualified volunteer emergency response
organization' means any volunteer organization--
``(A) which is organized and operated to provide
firefighting or emergency medical services for persons
in the State or political subdivision, as the case may
be, and
``(B) which is required (by written agreement) by
the State or political subdivision to furnish
firefighting or emergency medical services in such
State or political subdivision.''.
(2) Clerical amendment.--The table of sections for such
part is amended by striking the last item and inserting the
following new items:
``Sec. 140. Property tax rebates and
other benefits provided to
volunteer firefighters and
emergency medical responders.
``Sec. 140A. Cross references to other
Acts.''.
(b) Exclusion From Employment Taxes.--
(1) Social security taxes.--
(A) Section 3121(a) of the Internal Revenue Code of
1986 (relating to definition of wages) is amended by
striking ``or'' at the end of paragraph (20), by
striking the period at the end of paragraph (21) and
inserting ``; or'', and by inserting after paragraph
(21) the following new paragraph:
``(22) any qualified property tax rebate or other benefit
(as defined in section 140(b)).''.
(B) Section 209(a) of the Social Security Act is
amended by striking ``or'' at the end of paragraph
(17), by striking the period at the end of paragraph
(18) and inserting ``; or'', and by inserting after
paragraph (18) the following new paragraph:
``(19) Any qualified property tax rebate or other benefit
(as defined in section 140(b) of the Internal Revenue Code of
1986).''.
(2) Unemployment taxes.--Section 3306(b) of the Internal
Revenue Code of 1986 (relating to definition of wages) is
amended by striking ``or'' at the end of paragraph (16), by
striking the period at the end of paragraph (17) and inserting
``; or'', and by inserting after paragraph (17) the following
new paragraph:
``(18) any qualified property tax rebate or other benefit
(as defined in section 140(b).''.
(3) Wage withholding.--Section 3401(a) of such Code
(defining wages) is amended by striking ``or'' at the end of
paragraph (20), by striking the period at the end of paragraph
(21) and inserting ``; or'', and by inserting after paragraph
(21) the following new paragraph:
``(22) for any qualified property tax rebate or other
benefit (as defined in section 140(b).''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
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