A bill to amend the Internal Revenue Code of 1954 to provide that pensions paid to volunteer firemen or their dependents, or to the widows or other survivors of deceased volunteer firemen, shall not be subject to the income tax.

Provides, under the Internal Revenue Code of 1954, that pensions paid to volunteer firemen or their dependents, or to the widows or other survivors of deceased volunteer firemen, shall not be subject to the income tax provisions of the Code. (Amends 26 U.S.C. 124)