GR Issue: Volunteer & Combination

Reinstate and Extend the Volunteer Responder Incentive Protection Act

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.

This year, Senators Charles Schumer (D-NY) and Susan Collins (R-ME) introduced the Volunteer Responder Incentive Protection Reauthorization Act (S. 933) to reinstate the tax benefit and raise the $360 cap to $600 through the end of the 2013 tax year. Representatives John Larson (D-CT), Dave Reichert (R-WA), Tammy Baldwin (D-WI) and Tom Latham (R-IA) have introduced the Volunteer Responder Incentive Protection Reauthorization Act (H.R. 2353) in the House to reinstate the tax benefit and raise the $360 cap to $600 through the end of the 2015.

ACTION ITEM: Send a letter today urging your Representative and Senators to protect state and local benefits for volunteer firefighters by cosponsoring H.R. 2353 and S. 933, respectively.

Letter template for VRIPA To House Member To Senator

IAFC Urges Deficit Reduction "Super" Committee to extend VRIPA

Check out the letter the IAFC and other national organizations sent to Deficit Reduction Committee members asking that they "keep in mind the urgent need to extend VRIPA."

Archives:

Legislation Continuing the Protection of Volunteer Benefits Introduced in Congress
IAFC On Scene October 1, 2009

Congress Passes Bill Protecting Volunteer Firefighter and EMS Personnel Incentives
December 18, 2007

House Passes Volunteer Incentive Protection Language
November 6, 2007

Legal Opinion re: Two-Hatter Protections in S. 2123, the Public Safety Employer-Employee Cooperation Act of 2007 (pdf)
October 23, 2007

IAFC Submits Letter Supporting the Volunteer Responder Incentive Act
October 19, 2007

House Passes Volunteer Firefighter and EMS Job Protection Bill
May 9, 2007

Endorsement letter to Representative Larson concerning the volunteer responder incentive protection act
January 4, 2007