S 933

112th CONGRESS
1st Session

S. 933

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

IN THE SENATE OF THE UNITED STATES

May 10, 2011

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.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the `Volunteer Responder Incentive Protection Reauthorization Act of 2011'.

SEC. 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 `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, 2010.

END