# 119-hr-2279: No Tax on LOSAP Act

119-hr-2279, No Tax on LOSAP Act, is a 119th Congress bill sponsored by Rep. Tenney, Claudia [R-NY-24] (R-NY); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-2279
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2279
- Congress: 119
- Title: No Tax on LOSAP Act
- Status: introduced
- Introduced: 2025-03-21
- Sponsor: Rep. Tenney, Claudia [R-NY-24] (R-NY)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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.

## Cosponsors (6)

- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-03-21T00:00:00.000Z
- Rep. Gillen, Laura [D-NY-4] (D-NY), 2025-03-21T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2025-03-21T00:00:00.000Z
- Rep. Garbarino, Andrew R. [R-NY-2] (R-NY), 2025-03-21T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-08-26T00:00:00.000Z
- Rep. Langworthy, Nicholas A. [R-NY-23] (R-NY), 2025-12-01T00:00:00.000Z

## Provisions PRIA read

- Lower taxes for volunteer firefighters and EMTs: benefit, low. 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 wou…

## Related bills

- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2548: Sanctioning Russia Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-1530: American Victims of Terrorism Compensation Act
- 119-hr-1065: Protect Our Letter Carriers Act of 2025

## Sources
- [119-hr-2279 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2279)

## Related
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-1530: American Victims of Terrorism Compensation Act](https://policyrisk.com/legislation/119-hr-1530)
- [119-hr-1065: Protect Our Letter Carriers Act of 2025](https://policyrisk.com/legislation/119-hr-1065)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2279 (as of 2026-04-21).