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GR Issue: Volunteer & Combination

Reinstate and Extend the VRIPA

State and local governments use property tax rebates and other incentives to recruit and retain volunteer firefighters, yet the Internal Revenue Service (IRS) views these incentives as income.  The Volunteer Responder Incentive Protection Act (VRIPA) excluded from taxable income any property tax benefit and up to $360 per year of all other payments to volunteer firefighters and EMS personnel from a state or local unit of government. However, this law expired at the end of the 2010 tax year. 

In 2013, Senators Charles Schumer (D-NY) and Susan Collins (R-ME) introduced the Volunteer Responder Incentive Protection Reauthorization Act (S. 501) to reinstate the tax benefit and raise the $360 cap to $600 through the end of the 2016 tax year. Representatives John Larson (D-CT) and Tom Latham (R-IA) intoduced an identical House bill, H.R. 3747.

Action Item: Send a letter today urging your Representative and Senators to protect state and local benefits for volunteer firefighters by cosponsoring H.R. 3747 and S. 501, respectively.

Letter template for VRIPA To House Member   To Senator

Archives:

Lame Duck or Productive Duck: How Congress Could Impact Volunteer and Combination Fire Service Issues
November 1, 2014

IAFC Comments to U.S. House on Definition of Volunteers Under PPACA (pdf)
April 10, 2014

Senate Passes Bill to Exempt Volunteers from PPACA
April 7, 2014

House Votes 410-0 to Exempt Volunteers from PPACA (Vote tally, video)
March 10, 2014

IRS Exempts Volunteers in PPACA Final Rule
February 10, 2014 (see page 26)

Treasury Clarifies Treatment of Volunteers Under PPACA
January 10, 2014

Reps. Larson and Latham Introduce VRIPRA in House
December 12, 2013

House and Senate Legislation Introduced to Exempt Volunteers from PPACA
December 10, 2013

Oregon Fire Chiefs Association Releases 2013 Volunteer 260 Report (pdf)
December 10, 2013

IAFC Comments on Potential PPACA Impacts on Volunteers (pdf)
September 10, 2013

PPACA Causes Concerns for Fire Departments
July 1, 2013

IAFC Comments on Need for VRIPRA (pdf)
April 15, 2013

Tax Reform: Not a Nickel and Dime Issue
April 15, 2013

IAFC Releases Manual on FLSA Compliance
2006