[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 934 Introduced in House (IH)]
109th CONGRESS
1st Session
H. R. 934
To amend the Internal Revenue Code of 1986 to allow a $1,000 refundable
credit for individuals who are bona fide volunteer members of volunteer
firefighting and emergency medical service organizations.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 17, 2005
Mr. Hinchey (for himself, Mr. Kildee, Mr. Goode, Mr. Owens, Mr.
McNulty, Mr. Evans, Ms. Woolsey, Mr. Kennedy of Rhode Island, and Mr.
Bishop 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 $1,000 refundable
credit for individuals who are bona fide volunteer members of volunteer
firefighting and emergency medical service organizations.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Supporting Emergency Responders
Volunteer Efforts Act of 2005'' or the ``SERVE Act of 2005''.
SEC. 2. REFUNDABLE CREDIT FOR BONA FIDE VOLUNTEER MEMBERS OF VOLUNTEER
FIREFIGHTING AND EMERGENCY MEDICAL SERVICE ORGANIZATIONS.
(a) 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:
``SEC. 36. BONA FIDE VOLUNTEER MEMBERS OF VOLUNTEER FIREFIGHTING AND
EMERGENCY MEDICAL SERVICE ORGANIZATIONS.
``(a) In General.--In the case of an individual who at any time
during the taxable year is a bona fide volunteer member of a qualified
volunteer fire department, there shall be allowed as a credit against
the tax imposed by this subtitle the amount of $1,000.
``(b) Part-Year Active Members.--In the case of an individual who
is a bona fide volunteer member of a qualified volunteer fire
department for only a portion of a taxable year, the amount of the
credit under subsection (a) for such taxable year shall be an amount
which bears the same ratio to $1,000 as such portion bears to the
entire taxable year.
``(c) Definitions.--For purposes of this section--
``(1) Bona fide volunteer member of a qualified volunteer
fire department.--
``(A) In general.--An individual shall be treated
as a bona fide volunteer of a qualified volunteer fire
department for purposes of this section if--
``(i) the only compensation received by
such individual for performing qualified
services is in the form of--
``(I) reimbursement for (or a
reasonable allowance for) reasonable
expenses incurred in the performance of
such services, or
``(II) reasonable benefits
(including length of service awards),
and nominal fees for such services,
customarily paid by eligible employers
in connection with the performance of
such services by volunteers, and
``(ii) the aggregate amount of such
compensation for the taxable year for providing
qualified services does not exceed an amount
equal to the annual limitation.
``(B) Annual limitation.--For purposes of
subparagraph (A), the annual limitation is an amount
equal to the product of--
``(i) the minimum wage in effect under
section 6(a)(1) of the Fair Labor Standards Act
of 1938 (29 U.S.C. 206(a)(1)) on the first day
of the calendar year beginning in the taxable
year, multiplied by
``(ii) 2,080 hours.
``(2) Qualified services.--For purposes of this paragraph,
the term `qualified services' means fire fighting and
prevention services, emergency medical services, and ambulance
services.
``(3) Qualified volunteer fire department.--The term
`qualified volunteer fire department' has the meaning given
such term by section 150(e).''.
(b) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``or 36'' after ``section
35''.
(2) 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 redesignating the item relating to section 36 as
an item relating to section 37 and by inserting before the item
relating to section 37 the following new item:
``Sec. 36. Bona fide volunteer members of volunteer firefighting and
emergency medical service organizations.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
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