No Tax on LOSAP Act

# Summary of HR 2279: No Tax on LOSAP Act **What the Bill Would Do** This bill would exempt Line of Duty Act (LOSAP) payments from federal income tax. LOSAP programs provide financial benefits to volunteer firefighters, emergency medical technicians (EMTs), and other emergency responders who are injured or killed while performing their duties. Currently, these benefits are taxed as regular income. The bill would change this so recipients wouldn't have to pay federal taxes on these payments. **Who It Affects and Key Provisions** The legislation primarily affects volunteer emergency responders and their families who receive LOSAP benefits.

By removing the tax burden on these payments, the bill aims to ensure that injured or bereaved emergency workers keep the full benefit amount intended to support them. This is a straightforward provision with no complex requirements—it simply changes the tax classification of LOSAP payments. **Current Status** As of now, HR 2279 is in committee, meaning it has been assigned to the relevant congressional committee for review and discussion but has not yet been voted on by the full House of Representatives. The bill was introduced by Representative Claudia Tenney (R-NY).