BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.

SEC. 301. BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS. (a) [26 U.S.C. 139B] Increase in Dollar Limitation on Qualified Payments.—Subparagraph (B) of section 139B(c)(2) of the Internal Revenue Code of 1986is amended by striking “$30” and inserting “$50”. (b) Extension.—Section 139B(d) of the Internal Revenue Code of 1986 is amended by striking “beginning after December 31, 2010.” and inserting“beginning— “(1) after December 31, 2010, and before January 1, 2020, or “(2) after December 31, 2020.” . (c) Technical Correction.—Section 3121(a)(23) of such Code is amended by striking “139B(b)” and inserting “section 139B(a)”. (d) [26 U.S.C. 139B note] Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2019.