Volunteer Responder Incentive Protection Reauthorization Act

The Volunteer Responder Incentive Protection Act (VRIPA) was signed into law on December 20, 2007, amending the Internal Revenue Code of 1986 to exclude property tax benefits and up to $360 per year of any other type of benefit provided to volunteer firefighters and EMS personnel from employment taxes and wage withholding.  Passage of VRIPA was a top legislative priority for the NVFC in the 110th Congress. 

VRIPA expired on January 1, 2011. The NVFC is hoping to obtain an extension of VRIPA early in 2011 that would be retroactive to January 1 to avoid a lapse in the benefit being in effect.  Senators Charles Schumer (D-NY) and Susan Collins (R-ME) re-introduced VRIPRA (S. 933) in May 2011. On June 24, Representatives John Larson (D-CT), Tammy Baldwin (D-WI), Tom Latham (R-IA) and Dave Reichert (R-WA) introduced the Volunteer Responder Incentive Protection Reauthorization Act of 2012 (H.R. 2353), which would reinstate a tax exemption on certain recruitment and retention benefits that volunteer emergency responders receive for tax years 2012-2015. The NVFC strongly supports S. 933 and H.R. 2353.

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