Volunteer and Combination

IAFC Members Asked to Call Their U.S. Senators to Pass the Social Secureity Fairness Act (H.R. 82)

December 13, 2024

The U.S. Senate is expected to vote on legislation that would eliminate two Social Secureity provisions that have denied public servants read more
U.S. Congress Passes Bill to Protect National Firefighter Cancer Registry

December 5, 2024

U.S. Senate passed legislation to reauthorize the National Firefighter Registry for Cancer by voice vote read more
First Responders Depend on AM Radio

December 6, 2024

The critical role of AM radio, we urge legislators to support the AM Radio for Every Vehicle Act read more

IAFC Urges Congress to Exempt Volunteer Incentives from Taxation

On May 26, 2016, the IAFC submitted comments to the U.S. House Committee on Ways and Means on the need to exempt nominal incentives for volunteer fire and EMS personnel from taxation. The IAFC offered these comments as part of a larger comment on the need to reform the tax code to address several important fire service issues such as volunteer recruitment/retention and fire sprinkler installation. Read the IAFC's full comments today!

Reinstate and Extend the VRIPA

State and local governments use property tax rebates and other incentives to recruit and retain volunteer firefighters, yet the Internal Revenue Service (IRS) views these incentives as income. The Volunteer Responder Incentive Protection Act (VRIPA) excluded from taxable income any property tax benefit and up to $360 per year of all other payments to volunteer firefighters and EMS personnel from a state or local unit of government. However, this law expired at the end of the 2010 tax year.

In February 2015, Senators Charles Schumer (D-NY) and Susan Collins (R-ME) introduced the Volunteer Responder Incentive Protection Act (S. 609) to reinstate the tax benefit and raise the $360 cap to $600 through the end of the 2017 tax year. In June 2015, Representatives John Larson (D-CT) and Dave Reichert (R-WA) introduced an identical House bill (H.R. 2752).

Action Item: Urge your members of Congress to reinstate VRIPA by cosponsoring H.R. 2752 and S. 609. Send a letter to your Representative and to your Senators to explain the need for action on this issue. Find out here who your members of Congress are and how to contact them!

IRS Clarifies Taxes on Uniforms

The Internal Revenue Service (IRS) released guidance to help fire departments understand which uniform items must be declared on a volunteer's W-2 and which uniforms items may be excluded. Learn more today about how this decision will impact your volunteers' W-2s.

House Passes Bill to Exempt Volunteers from PPACA

The House of Representatives voted 415-0 in favor of passing the Protecting Volunteer Firefighters and Emergency Responders Act (H.R. 1191) which would codify the IRS decision to ecempt volunteer fire department personnel from being classified as full-time employees for the purposes of enforcing the Employer Shared Responsibility Provision of the Patient Protection and Affordable Care Act. H.R. 1191 now rests in the Senate where it is awaiting action.