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S. 609Senate114th Congress (2015-2017)In Committee

Volunteer Responder Incentive Protection Act of 2015

Sponsored by Charles E. SchumerSen. Charles E. Schumer (D-NY)
Introduced February 27, 2015

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

February 27, 2015

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SenateIntro Referral

Introduced in Senate

February 27, 2015

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

February 27, 2015

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Introduced in SenateIssued February 27, 2015

II

114th CONGRESS

1st Session

S. 609

IN THE SENATE OF THE UNITED STATES

February 27, 2015

Mr. Schumer (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.

1.

Short title

This Act may be cited as the Volunteer Responder Incentive Protection Act of 2015.

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 the Internal Revenue Code of 1986 is amended by striking beginning after December 31, 2010. and inserting “beginning—

(1)

after December 31, 2010, and before January 1, 2015, or

(2)

after December 31, 2017.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2014.