II
111th CONGRESS
2d Session
S. 3136
IN THE SENATE OF THE UNITED STATES
March 18, 2010
Mr. Dodd (for himself and Ms. Collins) 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 extend and increase the exclusion for benefits provided to volunteer firefighters and emergency medical responders.
Short title
This Act may be cited as the
Volunteer Responder Incentive
Protection Reauthorization Act of 2010
.
Benefits provided to volunteer firefighters and emergency medical responders
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
.
Extension
Subsection
(d) of section 139B of such Code is amended by striking December 31,
2010
and inserting December 31, 2013
.
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2009.