Volunteer Responder Incentive Protection Reauthorization Act of 2011

Volunteer Responder Incentive Protection Reauthorization Act of 2011 - Amends Internal Revenue Code provisions allowing a tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local government by: (1) increasing the amount of benefits excludible, and (2) extending such tax exclusion through 2015.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2353 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2353

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


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 24, 2011

Mr. Larson of Connecticut (for himself, Mr. Reichert, Ms. Baldwin, and 
 Mr. Latham) 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.

    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 such Code is 
amended to read as follows:
    ``(d) Termination.--This section shall not apply with respect to 
taxable years--
            ``(1) beginning after December 31, 2010, and before January 
        1, 2012, or
            ``(2) beginning after December 31, 2015.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.
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