Volunteer Responder Incentive Protection Reauthorization Act of 2013

Volunteer Responder Incentive Protection Reauthorization Act of 2013 - Amends Internal Revenue Code, with respect to the tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local governments, to: (1) increase the amount of benefits excludible; and (2) make such tax exclusion available for taxable years beginning in 2014, 2015, or 2016.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3747 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3747

 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 HOUSE OF REPRESENTATIVES

                           December 12, 2013

Mr. Larson of Connecticut (for himself, Mr. Latham, Ms. Esty, Mr. King 
 of New York, Mr. Kind, Ms. DeLauro, Mr. Johnson of Ohio, Mr. Michaud, 
Mr. Loebsack, Mr. McIntyre, Mr. Blumenauer, Mr. Moran, Mr. Gerlach, Mr. 
   Courtney, Mr. Petri, Mr. Tonko, and Mr. Schrader) 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 2013''.

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 ``beginning after December 
31, 2010.'' and inserting ``beginning--
            ``(1) after December 31, 2010, and before January 1, 2014, 
        or
            ``(2) after December 31, 2016.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2013.
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