Section 1 Short title
This Act may be cited as the “Volunteer Responder Incentive Protection Reauthorization Act of 2013”.
Volunteer Responder Incentive Protection Reauthorization Act of 2013
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.
Sec. 2 Benefits provided to volunteer firefighters and emergency medical responders
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”.
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.”
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2013.