H.R. 1550House115th Congress (2017-2019)In Committee

Volunteer Responder Incentive Protection Act of 2017

To amend the Internal Revenue Code of 1986 to increase and make permanent the exclusion for benefits provided to volunteer firefighters and emergency medical responders.

Introduced March 15, 2017

AI-Generated Summary

Updated April 15, 2026 at 1:43 PM UTC

The Volunteer Responder Incentive Protection Act of 2017 changes the tax code to give volunteer firefighters and emergency medical responders a larger tax‑free benefit. It raises the amount that can be excluded from taxable income from $30 to $50 and makes that benefit permanent. The change applies to tax years beginning after December 31, 2017, and affects anyone who receives qualified payments as a volunteer responder.

Key Provisions

  • Increases the dollar limit for the tax exclusion on qualified payments to volunteer firefighters and emergency medical responders from $30 to $50.
  • Removes the temporary provision (subsection d) that limited the benefit, making the exclusion permanent.
  • Applies the new limits to taxable years starting after December 31, 2017.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

March 15, 2017

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HouseIntro Referral

Introduced in House

March 15, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

March 15, 2017

Bill Text

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Introduced in HouseIssued March 15, 2017

I

115th CONGRESS

1st Session

H. R. 1550

IN THE HOUSE OF REPRESENTATIVES

March 15, 2017

Mr. Reichert (for himself, Mr. Larson of Connecticut, Mr. Meehan, Mr. Kind, Mr. Kelly of Pennsylvania, Mr. Renacci, Ms. Slaughter, Mr. Lance, Mr. Rodney Davis of Illinois, Mr. Collins of New York, Mr. DeFazio, Ms. Pingree, Mr. Pascrell, Mr. Pocan, Mr. Barletta, Mr. Ryan of Ohio, Mr. Swalwell of California, Ms. DeLauro, Ms. Shea-Porter, Mr. King of New York, Miss Rice of New York, Mr. Ellison, Mr. Bost, Mr. Blumenauer, Mr. Kilmer, Mr. Cole, Mr. Walberg, Mr. Frelinghuysen, Mr. Courtney, Mr. Goodlatte, Ms. Esty, and Mrs. Walorski) 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 increase and make permanent 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 2017.

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)

Reimplementing and making permanent benefits

(1)

In general

Section 139B of the Internal Revenue Code of 1986 is amended by striking subsection (d).

(2)

Effective date

The amendment made by this subsection shall apply with respect to taxable years beginning after December 31, 2017.