A bill to amend the Internal Revenue Code of 1954 to exclude from gross income certain amounts received by members of certain firefighting and rescue units.

referredUnited States· United States Congress· EN

Introduced

14 January 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Excludes from gross income under the Internal Revenue Code (1) up to $5 per occasion of service by a fireman in response to a call for firefighting or rescue services; and (2) up to $5 per meeting attended by members of a firefighting or rescue unit up to $10 per month. States that this tax exclusion shall apply to the taxable years following December 31, 1974.

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Documents

1 official file

Introduced in House
summary · EN · 14 January 1975
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/369
Open data entity: https://api.congress.gov/v3/bill/94/hr/369