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.
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
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
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