A bill to amend the Internal Revenue Code of 1986 to exclude from income and employment taxes and wage witholding property tax rebates and other benefits provided to volunteer firefighters and emergency medical responders.

Amends the Internal Revenue Code to exclude from income and employment taxes and wage withholding a rebate of real or personal property taxes, or any other benefit, provided by a State or political subdivision on account of services performed as a member of a qualified volunteer emergency response organization.