Volunteer and Combination

Mitigation Moment: Roadside Fuels Reduction Projects in Helena, MT

October 2019

Roadside fuels reduction was a priority for Helena departments when identifying mitigation projects due to the potential impact with evacuations for both residential and seasonal populations as well as considering firefighter safety. read more
U.S. DOT Proposes Major Rule for the Safe Transportation of LNG by Rail Tank Car

October 23, 2019

Currently, LNG may only be transported via rail in a portable tank with an approval from FRA. However, the HMR does authorize the DOT 113 specification tank car for other flammable cryogenic liquids read more
Fire Sprinkler Bill Introduced in House

October 16, 2019

Legislation would create incentives for high-rise property owners to retrofit their buildings with fire sprinkler systems. 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.