Larson Tax Benefit for Volunteer First Responders Made Permanent

Washington, D.C. – Last night, the House passed HR 133, the FY 2021 omnibus, which made Rep. John B. Larson's (CT-01) Volunteer Responder Incentive Protection Act (VRIPA) permanent. VRIPA exempts from taxation the nominal recruitment and retention benefits volunteer firefighters and emergency medical services (EMS) personnel receive from their communities.

"Every day, but especially in the midst of this raging pandemic, volunteer first responders go above and beyond to help and protect our neighborhoods. Volunteer first responders' service annually produces approximately $140 billion in cost savings to our communities, yet these brave volunteers have been forced to pay federal taxes for their uniforms and other nominal benefits that their communities bestow in return. I have been fighting for this relief since I took office. In 2007 a similar provision was made temporary, and I vowed once we came back into the majority, we would make this tax benefit permanent. I am very proud the permanent tax exemption for these benefits is included the relief package. This commonsense, bipartisan legislation eases the burden placed upon our volunteer first responders who already sacrifice so much," said Larson.

"No secret, volunteerism is decreasing all over America, including South Windsor, CT. With the decrease in volunteerism, there also has been an increase, specifically for Firefighters, with NFPA (National Fire Protections Associations) standards and requirements and related Department demands, making it even harder to recruit and retain members of a volunteer Fire Department. With Communities such as South Windsor, we are blessed as they offer many incentives to help with these issues – only to find that some of the incentives were taxable income and withholding. Thanks to the efforts of Congressman Larson and a few others, the VRIPA helps minimize these tax burdens on our members. With this Act now standing as ‘permanent', this incentive protection will certainly assist with recruitment efforts for years to come," said Kevin E. Cooney, South Windsor Fire Chief.

"The IAFC sincerely thanks Representative Larson for his dedication to protecting volunteer firefighters and EMS personnel by securing permanent reauthorization of the Volunteer Responder Incentive Protection Act. For more than 10 years, Rep. Larson has persevered to ensure volunteer first responders are not taxed on the uniforms and other nominal benefits they receive for serving their communities. The IAFC applauds Representative Larson and his colleagues for taking this decisive step to ensure volunteer firefighters and EMS personnel are not unfairly penalized for their service, especially during this critical public health emergency," said Chief Richard R. Carrizzo, CFO, President and Chairman of the Board of the International Association of Fire Chiefs.

"This is really great news for volunteer fire, EMS, and rescue personnel and departments across the nation," said National Volunteer Fire Council (NVFC) chair Steve Hirsch. "Taxing volunteer benefits reduces their incentive value and creates administrative burdens for smaller agencies in particular. Extending VRIPA permanently will make it easy for departments to plan and take full advantage of the exemption. I'd like to thank Representatives John Larson and Mike Kelly, Senators Susan Collins and Ben Cardin, and all of the cosponsors of VRIPA in the House and Senate for their dogged support in getting this critical legislation into the year-end legislative package!"