At the end of 2010, an exemption from income taxation on incentives that many local communities provide to their volunteer firefighters and EMTs as a reward for their service expired. Sens. Charles Schumer (D-N.Y.) and Susan Collins (R-Maine) have introduced the Volunteer Responder Incentive Protection Reauthorization Act (S. 933), which would extend a law that was enacted in 2007, and took effect in 2008 exempting all property tax benefits and up to $360 per year of other types of benefits that volunteers received as a reward for their service. S. 933 would increase from $360 to $600 the amount of "other benefits" exempt from income taxation per year.