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119-hr-2279119th CongressWALLET

No Tax on LOSAP Act

Sponsored By: Representative Tenney, Claudia [R-NY-24]

Introduced

Summary

Would let volunteer firefighters and emergency medical responders exclude up to $1,000 in service awards from taxable income. This bill would change the tax code to raise the exclusion and to cover length of service award program payments as qualified, tax‑preferred amounts.

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  • Volunteer firefighters and EMS: Would be able to exclude up to $1,000 from gross income for awards or reimbursements tied to their service, up from $50.
  • Length of Service Award Program (LOSAP) participants and local programs: Would have LOSAP payments explicitly treated as qualified payments for tax exclusion, making those payments tax‑preferred for recipients.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Lower taxes for volunteer firefighters and EMTs

If enacted, volunteer firefighters and EMS volunteers could exclude more of their stipends from income tax. The bill would raise the exclusion from $50 to $1,000 each year. It would also make clear that length of service award program (LOSAP) payments count as qualified volunteer payments. This would apply only to amounts awarded after the bill becomes law. For example, at a 22% tax rate, excluding $1,000 could save up to $220.

Sponsors & CoSponsors

Sponsor

Tenney, Claudia [R-NY-24]

NY • R

Cosponsors

  • Rep. Lawler, Michael [R-NY-17]

    NY • R

    Sponsored 3/21/2025

  • Rep. Gillen, Laura [D-NY-4]

    NY • D

    Sponsored 3/21/2025

  • Rep. Suozzi, Thomas R. [D-NY-3]

    NY • D

    Sponsored 3/21/2025

  • Rep. Garbarino, Andrew R. [R-NY-2]

    NY • R

    Sponsored 3/21/2025

  • Rep. Vindman, Eugene Simon [D-VA-7]

    VA • D

    Sponsored 8/26/2025

  • Rep. Langworthy, Nicholas A. [R-NY-23]

    NY • R

    Sponsored 12/1/2025

Roll Call Votes

No roll call votes available for this bill.

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