Referred to the House Committee on Ways and Means.
This bill amends Internal Revenue Code section 139B to (1) raise the tax exclusion for "qualified payments" to volunteer firefighters and emergency medical service providers from $50 to $1,000, and (2) explicitly state that payments under length of service award programs (LOSAPs) are included as qualified payments. Both changes apply to amounts awarded after enactment.
Progressives worry about regressivity and revenue impact.
Relative to its intended legislative type, this bill is a narrowly focused statutory tax amendment that is precise in drafting and limited in ambition: it specifies exact textual changes to the Internal Revenue Code and an effective date, but it omits fiscal commentary, transitional guidance, and oversight measures.
This bill amends Internal Revenue Code section 139B to (1) raise the tax exclusion for "qualified payments" to volunteer firefighters and emergency medical service providers from $50 to $1,000, and (2) explicitly state that payments under length of service award programs (LOSAPs) are included as qualified payments.
Both changes apply to amounts awarded after enactment.
Small, administrable tax change benefiting volunteer responders is plausible to enact, though timing and inclusion in larger tax packages matter.
Relative to its intended legislative type, this bill is a narrowly focused statutory tax amendment that is precise in drafting and limited in ambition: it specifies exact textual changes to the Internal Revenue Code and an effective date, but it omits fiscal commentary, transitional guidance, and oversight measures.
Progressives worry about regressivity and revenue impact.
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives worry about regressivity and revenue impact.
Likely supportive overall because it aids public-safety volunteers and clarifies tax treatment for LOSAPs.
Concerned about revenue effects and whether the benefit is the best way to support retention and equitable compensation.
Generally favorable because it provides a modest, straightforward tax relief to volunteers and resolves an ambiguity about LOSAPs.
Wants fiscal scoring, clear implementation, and reassurance that costs are small and administrable.
Likely strongly supportive because it reduces taxes for civic volunteers, encourages local public-safety service, and clarifies LOSAP tax treatment.
Viewed as a small, targeted tax relief with public-safety benefits.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Small, administrable tax change benefiting volunteer responders is plausible to enact, though timing and inclusion in larger tax packages matter.
The bill has not accumulated any surfaced votes yet.
Progressives worry about regressivity and revenue impact.
Small, administrable tax change benefiting volunteer responders is plausible to enact, though timing and inclusion in larger tax packages m…
Relative to its intended legislative type, this bill is a narrowly focused statutory tax amendment that is precise in drafting and limited in ambition: it specifies exact textual changes to the Internal Revenue Code and…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.