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S 501 113th Congress Senate

Volunteer Responder Incentive Protection Reauthorization Act of 2013

Official title: A bill to amend the Internal Revenue Code of 1986 to extend and increase the exclusion for benefits provided to volunteer firefighters and emergency medical responders.

Introduced: May 21, 2013 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation Emergency medical services and trauma careEmployee benefits and pensionsFiresFirst responders and emergency personnel
More subjectsShow fewer subjects
Health personnelIncome tax exclusionSocial work, volunteer service, charitable organizationsState and local government operations
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Mar 7, 2013
Read twice and referred to the Committee on Finance.
Mar 7, 2013
Introduced in Senate
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 Latest action March 7, 2013

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Volunteer Responder Incentive Protection Reauthorization Act of 2013 - Amends Internal Revenue Code, with respect to the tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local governments, to: (1) increase the amount of benefits excludible; and (2) make such tax exclusion available for taxable years beginning in 2014, 2015, or 2016.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 501: Volunteer Responder Incentive Protection Reauthorization Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-S-501/
MLA
"S. 501: Volunteer Responder Incentive Protection Reauthorization Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-501/.
Bluebook (legal)
S. 501, 113th Cong. (2026), https://openamerica.io/bill/113-S-501/.
Markdown link
[S. 501: Volunteer Responder Incentive Protection Reauthorization Act of 2013](https://openamerica.io/bill/113-S-501/)
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