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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2279 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                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 volunteer firefighting or emergency medical services, and to 
   clarify that payments under length of service award programs are 
                          qualified payments.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 21, 2025

 Ms. Tenney (for herself, Mr. Lawler, Ms. Gillen, Mr. Suozzi, and Mr. 
  Garbarino) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 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 payments under length of service award programs are 
                          qualified payments.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Tax on Length of Service Award 
Programs Act'' or the ``No Tax on LOSAP Act''.

SEC. 2. QUALIFIED PAYMENT EXCLUSION AMOUNT INCREASED.

    (a) In General.--Section 139B(c)(2)(B) of the Internal Revenue Code 
of 1986 is amended by striking ``$50'' and inserting ``$1,000''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts awarded after the date of the enactment of this Act.

SEC. 3. CLARIFICATION THAT LENGTH OF SERVICE AWARDS ARE INCLUDED IN THE 
              QUALIFIED PAYMENT DEFINITION.

    (a) Clarification.--Section 139B(c)(2)(A) of such Code is amended 
by inserting ``, and including payments under any length of service 
award program'' after ```(whether reimbursement or otherwise'''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts awarded after the date of the enactment of this Act.
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