Title IV — Other benefits

H.R. 1007 · 116th Congress · Feb 6, 2019 · Lineage

IV Other benefits

Sec. 401 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

“(1) after December 31, 2010, and before January 1, 2019, or

“(2) after December 31, 2019.”

(c)

Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2018.

Lineage

Feb 6, 2019viewing Introduced in House Mr. Kind (for himself, Mr. Kelly of Pennsylvania, Mr. Blumenauer, Ms. Sánchez, Mr. Beyer, Ms. Judy Chu of California, Mr. Higgins of New York, Mr. Holding, Mr. Kildee, Mr. Pascrell, and Mr. Larson of Connecticut) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

Title IV — Other benefits

IV Other benefits

Sec. 401 Benefits provided to volunteer firefighters and emergency medical responders

Cite this provision

Incoming references