I
109th CONGRESS
2d Session
H. R. 5355
IN THE HOUSE OF REPRESENTATIVES
May 11, 2006
Ms. Hart introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow a credit against tax for volunteer firefighters.
Short title
This Act may be cited as the
Volunteer Firefighter Recruitment and Retention Act of
2006
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Credit for volunteer firefighters
In general
Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 25D the following new section:
Credit for volunteer firefighters
Allowance of credit
In the case of a volunteer firefighter, there shall be allowed as a credit against the tax imposed by this chapter the credit amount determined under subsection (b).
Credit amount
With respect to a taxable year, the credit amount determined under this subsection is—
in the case of a volunteer firefighter who has completed 3 or more years of service as a volunteer firefighter during the taxable year, $1,000, and
in the case of a volunteer firefighter who has completed 8 or more years of service as a volunteer firefighter during the taxable year, $1,500.
Volunteer firefighter
For purposes of this section, the term volunteer firefighter means an individual who is a member in good standing of a qualified volunteer fire department (as defined in section 150(e)).
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Conforming amendment
The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25D the following new item:
Sec. 25E. Credit for volunteer firefighters.
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Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2006.