I
119THCONGRESS
1
STSESSION H. R. 2279
To amend the Internal Revenue Code of 1986 to increase the amount excluded
from gross income for qualified payments to individuals providing volun-
teer firefighting or emergency medical services, and to clarify that pay-
ments under length of service award programs are qualified payments.
IN THE HOUSE OF REPRESENTATIVES
MARCH21, 2025
Ms. T
ENNEY(for herself, Mr. LAWLER, Ms. GILLEN, Mr. SUOZZI, and Mr.
G
ARBARINO) introduced the following bill; which was referred to the Com-
mittee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the amount excluded from gross income for qualified
payments to individuals providing volunteer firefighting
or emergency medical services, and to clarify that pay-
ments under length of service award programs are quali-
fied payments.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘No Tax on Length 4
of Service Award Programs Act’’ or the ‘‘No Tax on 5
LOSAP Act’’. 6
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•HR 2279 IH
SEC. 2. QUALIFIED PAYMENT EXCLUSION AMOUNT IN-1
CREASED. 2
(a) I
NGENERAL.—Section 139B(c)(2)(B) of the In-3
ternal Revenue Code of 1986 is amended by striking 4
‘‘$50’’ and inserting ‘‘$1,000’’. 5
(b) E
FFECTIVEDATE.—The amendment made by 6
this section shall apply to amounts awarded after the date 7
of the enactment of this Act. 8
SEC. 3. CLARIFICATION THAT LENGTH OF SERVICE 9
AWARDS ARE INCLUDED IN THE QUALIFIED 10
PAYMENT DEFINITION. 11
(a) C
LARIFICATION.—Section 139B(c)(2)(A) of such 12
Code is amended by inserting ‘‘, and including payments 13
under any length of service award program’’ after 14
‘‘‘(whether reimbursement or otherwise’’’. 15
(b) E
FFECTIVEDATE.—The amendment made by 16
this section shall apply to amounts awarded after the date 17
of the enactment of this Act. 18
Æ
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