S. 1906Senate109th Congress (2005-2007)In Committee

A bill to amend the Internal Revenue Code of 1986 to exclude property tax rebates and other benefits provided to volunteer firefighters, search and rescue personnel, and emergency medical responders from income and employment taxes and wage withholding.

Introduced October 21, 2005

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11745)

October 21, 2005

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SenateIntro Referral

Introduced in Senate

October 21, 2005

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S11744-11745)

October 21, 2005

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11745)

October 21, 2005

Floor Debate

24 members

What members said about S. 1906 on the floor

12 Republicans12 Democrats
Larry E. Craig
Sen. Larry E. CraigR-ID · Apr 18, 2005

Mr. President, I appreciate the Senator from Arizona finally coming to the floor with a piece of legislation. For the last several years, I have challenged the Senate to deal with what I believe, and…

Jeff Sessions
Sen. Jeff SessionsR-AL · Apr 18, 2005

Mr. President, I join the Senator from Arizona in his request. I think it is important if we are to spend most of the afternoon on the issue. If we could work out an orderly arrangement, that would…

Edward M. Kennedy
Sen. Edward M. KennedyD-MA · Apr 18, 2005

Mr. President, I see my friend from New Mexico who was here before I was here. Let him proceed. Reserving the right to object, I welcome the opportunity to work this out. Can we perhaps get some time…

Robert C. Byrd
Sen. Robert C. ByrdD-WV · Apr 18, 2005

Mr. President, from the moment our military first attacked Osama bin Laden's hideouts in Afghanistan, through the time that our first soldiers set foot inside Iraq, continuing right up until the…

Christopher Cox
Rep. Christopher CoxR-CA-48 · May 18, 2005

Mr. Chairman, I yield myself 7 minutes. Mr. Chairman, we begin today a historic debate on the floor of this House that commences the annual authorization process for the Department of Homeland…

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Saxby Chambliss
Sen. Saxby ChamblissR-GA · Apr 18, 2005

Mr. President, I ask unanimous consent that the pending amendment be set aside be in order that I may offer an amendment. I call up amendment No. 418. I ask unanimous consent that reading of the…

John Cornyn
Sen. John CornynR-TX · Apr 18, 2005

Mr. President, I was looking on our desks at the bill that is actually supposed to be the subject of this debate. It is 231 pages long. It provides an emergency appropriation to help pay for our…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Apr 18, 2005

Mr. President, if the Senator will yield, the Senator from California, Mrs. Boxer, and I are waiting to speak about the tragic death of Marla Ruzicka over the weekend in the form of eulogies. I don't…

George V. Voinovich
Sen. George V. VoinovichR-OH · Apr 18, 2005

Mr. President, I rise to talk a little bit regretfully about the issue of immigration--regretfully, because the supplemental Defense bill that came out of the House of Representatives included the…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Apr 18, 2005

Mr. President, I would like to express my opposition to the AgJOBS bill as it is currently drafted. This is a very complicated bill. It is a magnet for illegal immigration. It has not been reviewed…

Barbara Boxer
Sen. Barbara BoxerD-CA · Apr 18, 2005

Mr. President, I thank Senator Leahy, from the bottom of my heart, for his words about this extraordinary young woman; more than that, to him and his staff for believing in her. That took a leap of…

Ron Wyden
Sen. Ron WydenD-OR · Apr 18, 2005

Mr. President, I rise in strong support of the proposal offered by Senators Craig and Kennedy. I see Senator Kennedy on the floor and Senator Craig on the floor. Their work is a testament to their…

Blanche L. Lincoln
Sen. Blanche L. LincolnD-AR · Apr 18, 2005

First, I commend my colleagues from California and Vermont for recognizing such a remarkable woman, someone who represents everything that is good and peaceful about America and who set an example in…

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Edward J. Markey
Rep. Edward J. MarkeyD-MA-7 · May 18, 2005

Mr. Chairman, I thank the gentleman for yielding me this time. The Republican leadership has denied a debate on the House floor on the very important issue that passengers who fly on commercial…

Bennie G. Thompson
Rep. Bennie G. ThompsonD-MS-2 · May 18, 2005

Mr. Chairman, I yield myself such time as I may consume. Mr. Chairman, I commend the gentleman from California (Mr. Cox) for his tireless efforts to see that this day came to be. He worked…

Jon Kyl
Sen. Jon KylR-AZ · Apr 18, 2005

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I think we are now ready to begin a conversation. There are several colleagues here, including…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · May 18, 2005

Mr. Chairman, first I want to offer my great appreciation of the gentleman from Mississippi (Mr. Thompson), the ranking member of this committee, and of course for his collaborative efforts with the…

John Warner
Sen. John WarnerR-VA · Apr 18, 2005

Mr. President, I ask my distinguished colleague from West Virginia if it would be in order to lay the amendment aside so I can send to the desk another amendment. Mr. President, I send amendment No.…

Charles W. Dent
Rep. Charles W. DentR-PA-15 · May 18, 2005

Mr. Chairman, I yield myself 5 minutes. Mr. Chairman, I rise to speak in support of H.R. 1817, the Department of Homeland Security Authorization Act for Fiscal Year 2006. Mr. Chairman, I come to…

Jeff Bingaman
Sen. Jeff BingamanD-NM · Apr 18, 2005

Mr. President, I have two amendments to offer, and it will take a total of about 3 minutes. I do not expect votes on them today, of course, but I would like a chance to very briefly offer them, and…

Steve King
Rep. Steve KingR-IA-5 · May 18, 2005

Mr. Chairman, I thank the gentleman, and particularly the gentleman from California (Chairman Cox) for yielding me time and for working and participating on this amendment. I rise today in support of…

Daniel E. Lungren
Rep. Daniel E. LungrenR-CA-3 · May 18, 2005

Mr. Chairman, I would like to first of all add my thanks to both the chairman and the ranking member of this committee for the bipartisan way in which they have approached this issue. I was not a…

Kendrick B. Meek
Rep. Kendrick B. MeekD-FL-17 · May 18, 2005

Mr. Chairman, I offer an amendment. Mr. Chairman, I yield myself such time as I may consume. Mr. Chairman, this amendment is an amendment that will increase the amount of funding to the Department of…

John Linder
Rep. John LinderR-GA-7 · May 18, 2005

Mr. Chairman, I thank my friend for yielding me this time. I congratulate the gentleman from California (Mr. Cox) and the gentleman from Mississippi (Mr. Thompson) for working so well together in the…

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued October 21, 2005

II

109th CONGRESS

1st Session

S. 1906

IN THE SENATE OF THE UNITED STATES

October 21, 2005

Mr. Dodd (for himself and Mr. Smith) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to exclude property tax rebates and other benefits provided to volunteer firefighters, search and rescue personnel, and emergency medical responders from income and employment taxes and wage withholding.

1.

Exclusion of property tax rebates and other benefits provided to volunteer firefighters, search and rescue personnel, and emergency medical responders from income and employment taxes and wage withholding

(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:

140.

Property tax rebates and other benefits provided to volunteer firefighters, search and rescue personnel, 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, search and rescue, 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, search and rescue, 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, search and rescue personnel, 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 (21), by striking the period at the end of paragraph (22) and inserting ; or, and by inserting after paragraph (22) the following new paragraph:

(23)

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 (18), by striking the period at the end of paragraph (19) and inserting ; or, and by inserting after paragraph (19) the following new paragraph:

(20)

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 (18), by striking the period at the end of paragraph (19) and inserting ; or, and by inserting after paragraph (19) the following new paragraph:

(20)

any qualified property tax rebate or other benefit (as defined in section 140(b).

.

(c)

Wage withholding

Section 3401(a) of the Internal Revenue Code of 1986 (defining wages) is amended by striking or at the end of paragraph (21), by striking the period at the end of paragraph (22) and inserting ; or, and by inserting after paragraph (22) the following new paragraph:

(23)

for any qualified property tax rebate or other benefit (as defined in section 140(b).

.

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.