| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 2279 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to increase the amount excluded |
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| 6 | 6 | | from gross income for qualified payments to individuals providing volun- |
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| 7 | 7 | | teer firefighting or emergency medical services, and to clarify that pay- |
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| 8 | 8 | | ments under length of service award programs are qualified payments. |
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| 9 | 9 | | IN THE HOUSE OF REPRESENTATIVES |
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| 10 | 10 | | MARCH21, 2025 |
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| 11 | 11 | | Ms. T |
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| 12 | 12 | | ENNEY(for herself, Mr. LAWLER, Ms. GILLEN, Mr. SUOZZI, and Mr. |
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| 13 | 13 | | G |
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| 14 | 14 | | ARBARINO) introduced the following bill; which was referred to the Com- |
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| 15 | 15 | | mittee on Ways and Means |
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| 16 | 16 | | A BILL |
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| 17 | 17 | | To amend the Internal Revenue Code of 1986 to increase |
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| 18 | 18 | | the amount excluded from gross income for qualified |
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| 19 | 19 | | payments to individuals providing volunteer firefighting |
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| 20 | 20 | | or emergency medical services, and to clarify that pay- |
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| 21 | 21 | | ments under length of service award programs are quali- |
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| 22 | 22 | | fied payments. |
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| 23 | 23 | | Be it enacted by the Senate and House of Representa-1 |
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| 24 | 24 | | tives of the United States of America in Congress assembled, 2 |
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| 25 | 25 | | SECTION 1. SHORT TITLE. 3 |
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| 26 | 26 | | This Act may be cited as the ‘‘No Tax on Length 4 |
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| 27 | 27 | | of Service Award Programs Act’’ or the ‘‘No Tax on 5 |
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| 28 | 28 | | LOSAP Act’’. 6 |
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| 29 | 29 | | VerDate Sep 11 2014 21:04 Mar 26, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2279.IH H2279 |
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| 30 | 30 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 31 | 31 | | •HR 2279 IH |
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| 32 | 32 | | SEC. 2. QUALIFIED PAYMENT EXCLUSION AMOUNT IN-1 |
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| 33 | 33 | | CREASED. 2 |
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| 34 | 34 | | (a) I |
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| 35 | 35 | | NGENERAL.—Section 139B(c)(2)(B) of the In-3 |
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| 36 | 36 | | ternal Revenue Code of 1986 is amended by striking 4 |
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| 37 | 37 | | ‘‘$50’’ and inserting ‘‘$1,000’’. 5 |
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| 38 | 38 | | (b) E |
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| 39 | 39 | | FFECTIVEDATE.—The amendment made by 6 |
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| 40 | 40 | | this section shall apply to amounts awarded after the date 7 |
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| 41 | 41 | | of the enactment of this Act. 8 |
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| 42 | 42 | | SEC. 3. CLARIFICATION THAT LENGTH OF SERVICE 9 |
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| 43 | 43 | | AWARDS ARE INCLUDED IN THE QUALIFIED 10 |
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| 44 | 44 | | PAYMENT DEFINITION. 11 |
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| 45 | 45 | | (a) C |
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| 46 | 46 | | LARIFICATION.—Section 139B(c)(2)(A) of such 12 |
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| 47 | 47 | | Code is amended by inserting ‘‘, and including payments 13 |
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| 48 | 48 | | under any length of service award program’’ after 14 |
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| 49 | 49 | | ‘‘‘(whether reimbursement or otherwise’’’. 15 |
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| 50 | 50 | | (b) E |
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| 51 | 51 | | FFECTIVEDATE.—The amendment made by 16 |
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| 52 | 52 | | this section shall apply to amounts awarded after the date 17 |
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| 53 | 53 | | of the enactment of this Act. 18 |
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| 54 | 54 | | Æ |
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| 55 | 55 | | VerDate Sep 11 2014 21:04 Mar 26, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2279.IH H2279 |
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| 56 | 56 | | ssavage on LAPJG3WLY3PROD with BILLS |
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