H.R. 3666

Volunteer Responder Incentive Protection Reauthorization Act of 2009

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I

111th CONGRESS

1st Session

H. R. 3666

IN THE HOUSE OF REPRESENTATIVES

September 29, 2009

Ms. Baldwin (for herself and Mr. Reichert) 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 extend and increase 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 Reauthorization Act of 2009.

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)

Extension

Subsection (d) of section 139B of such Code is amended by striking December 31, 2010 and inserting December 31, 2013.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2009.