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Larson: Extend Tax Break for Volunteer First Responders

February 4, 2014

Washington – Today, Rep. John B. Larson (CT-01) introduced an amendment to the Ways & Means Committee seeking the reauthorization of a tax break for volunteer firefighters and EMS personnel. Mirroring legislation introduced by Congressman Larson in January, the amendment renews a tax exemption to aid in the recruitment, retention and recognition of volunteer first responders.

“Nearly three quarters of our firefighter force are volunteers, providing over $140 billion in services across the nation," said Larson. "Providing tax incentives to our communities will enhance local recruiting and retention while supporting the recognition of their sacrifice. This is a simple and straightforward step to support these brave volunteers.”

In January, Congressman Larson introduced the Volunteer Responder Incentive Protection Reauthorization Act (VRIPRA) in order to reauthorize the tax break. Originally introduced by Larson, the break was first authorized in 2007 and expired in 2010. The legislation has received support from the Congressional Fire Services Institute, International Association of Fire Chiefs, National Association of Towns and Townships and National Volunteer Fire Council.

Larson introduced the amendment during a markup of H.R. 3979, the "Protecting Volunteer Firefighters and Emergency Responders Act". The act would codify a previous decision by the Treasury and Internal Revenue Service not to count volunteer hours of volunteer firefighters and EMS personnel when determining an employer’s full-time employees under the Affordable Care Act. The Treasury and IRS decision followed a call for guidance from various departments as well as requests for clarification from Congressman Larson and the Connecticut Delegation.

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