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Code · BILL · 116th Congress · H.R. 1994 (Introduced in House) — To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. · Sec. 301

Sec. 301. Benefits provided to volunteer firefighters and emergency medical responders

73 words·~1 min read·/bill/116/hr/1994/ih/section-301

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Subparagraph
(B)of section 139B(c)(2) of the Internal Revenue Code of 1986 is amended by striking $30 and inserting $50 . Section 139B(d) of the Internal Revenue Code of 1986 is amended by striking beginning after December 31, 2010. and inserting “beginning— after December 31, 2010, and before January 1, 2020, or after December 31, 2020. . The amendments made by this section shall apply to taxable years beginning after December 31, 2019.
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