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HR 1859 108th Congress House Taxation Emergency Management Emergency medicine Fire fighters Health Income tax Medical personnel Paramedical personnel Property tax Social Welfare Social security taxes Tax exclusion Tax rebates Volunteer workers Withholding tax

To amend the Internal Revenue Code of 1986 to exclude from income and employment taxes and wage withholding property tax rebates and other benefits provided to volunteer firefighters and emergency…

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To amend the Internal Revenue Code of 1986 to exclude from income and employment taxes and wage withholding property tax rebates and other benefits provided to volunteer firefighters and emergency medical responders.

Introduced: April 29, 2003 Introduced by: Larson, John B. Democratic · Connecticut See on congress.gov
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 29, 2003
Referred to the House Committee on Ways and Means.
Apr 29, 2003
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to exclude from income and employment taxes and wage withholding a rebate of real or personal property taxes, or any other benefit, provided by a State or political subdivision on account of services performed as a member of a qualified volunteer emergency response organization.
What's happening now April 29, 2003

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1859: To amend the Internal Revenue Code of 1986 to exclude from income and employment taxes and wage withholding property tax rebates and other benefits provided to volunteer firefighters and emergency medical responders.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1859/
MLA
"H.R. 1859: To amend the Internal Revenue Code of 1986 to exclude from income and employment taxes and wage withholding property tax rebates and other benefits provided to volunteer firefighters and emergency medical responders.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1859/.
Bluebook (legal)
H.R. 1859, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1859/.
Markdown link
[H.R. 1859: To amend the Internal Revenue Code of 1986 to exclude from income and employment taxes and wage withholding property tax rebates and other benefits provided to volunteer firefighters and emergency medical responders.](https://openamerica.io/bill/108-HR-1859/)
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