Skip to main content
S. 1238 115th Congress Senate

Volunteer Responder Incentive Protection Act of 2017

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

Introduced: May 21, 2018 Introduced by: Susan M. Collins Republican · Maine 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 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
May 25, 2017
Read twice and referred to the Committee on Finance.
May 25, 2017
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action May 25, 2017

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Volunteer Responder Incentive Protection Act of 2017

This bill 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 the tax exclusion permanent.

 Related & companion bills 2
 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. 1238: Volunteer Responder Incentive Protection Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-1238/
MLA
"S. 1238: Volunteer Responder Incentive Protection Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1238/.
Bluebook (legal)
S. 1238, 115th Cong. (2026), https://openamerica.io/bill/115-S-1238/.
Markdown link
[S. 1238: Volunteer Responder Incentive Protection Act of 2017](https://openamerica.io/bill/115-S-1238/)
Report a problem