I
109th CONGRESS
2d Session
H. R. 5607
IN THE HOUSE OF REPRESENTATIVES
June 14, 2006
Mr. Kuhl of New York 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 $2,000 refundable credit for individuals who are active members of volunteer firefighting and emergency medical service organizations.
Short title
This Act may be cited as the
Volunteer Firefighter and Emergency
Medical Service Incentive Act of 2006
.
Refundable credit for active members of volunteer firefighting and emergency medical service organizations
In general
Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by redesignating section 36 as section 37 and by inserting after section 35 the following new section:
Active members of volunteer firefighting and emergency medical service organizations
In the case of an individual who, at all times during the taxable year, is an active member (including regular part-time service) of a qualified volunteer fire department (as defined in section 150(e)), there shall be allowed as a credit against the tax imposed by this subtitle the amount of $2,000.
.
Conforming amendments
Paragraph (2) of
section 1324(b) of title 31, United States Code, is amended by inserting
or 36
after section 35
.
The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking the last item and inserting the following new items:
Sec. 36. Active members of volunteer firefighting and emergency medical service organizations.
Sec. 37. Overpayments of tax.
.
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.