Sens. Susan Collins (R-Maine) and Charles Schumer (D-N.Y.) have introduced the Volunteer Emergency Services Recruitment and Retention Act (S. 1911), a bill that would clarify the treatment of length-of-service award programs (LOSAPs) in the federal tax code. LOSAPs are pension-like programs for volunteer emergency services personnel. Nearly 20% of the volunteer firefighters in America participate in some form of a LOSAP.

The treatment of LOSAPs in the existing tax structure is ambiguous at best, and has not been updated legislatively since 1996. In 2002, the National Volunteer Fire Council formed a LOSAP Committee to examine current law and come up with ideas for clarifying how LOSAPs are taxed. S. 1911 reflects the recommendations of the LOSAP Committee.

"This legislation is crucial for the volunteer fire and emergency services," NVFC Chairman Philip C. Stittleburg said in a statement. "Communities that want to provide LOSAPs for their volunteers currently face unnecessary complications in setting up and administering programs because of the federal tax code."