II 115th CONGRESS 1st Session S. 1238 IN THE SENATE OF THE UNITED STATES May 25, 2017 Ms. Collins (for herself, Mr. Cardin , Mr. Schumer , Mr. Blumenthal , Ms. Klobuchar , Mr. Rounds , and Mr. Merkley ) 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 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 Section 139B of the Internal Revenue Code of 1986 is amended by striking subsection (d). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.