A bill to amend the Internal Revenue Code of 1986 to exclude property tax rebates and other benefits provided to volunteer firefighters, search and rescue personnel, and emergency medical responders from income and employment taxes and wage withholding.
Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · May 23, 2007
Amends the Internal Revenue Code to exclude from gross income rebates of state or local real or personal property taxes or any other benefit provided by a state or local government to volunteer firefighters, search and rescue personnel, and emergency medical responders. Exempts such rebates and benefits from employment and unemployment taxes and from withholding of tax requirements.
Source last updated: Jan 14, 2025. Consult Congress.gov for the current record.
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