H.R. 2488 – Reading Mode

112th CONGRESS

1st Session

H. R. 2488

IN THE HOUSE OF REPRESENTATIVES

July 11, 2011

Mr. Hinchey (for himself, Mr. Critz, Mrs. Lowey, Mr. Peterson, Mr. Gallegly, Mr. Hanna, Mr. Wu, Mr. Filner, and Mr. Grijalva) 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.

Short title

This Act may be cited as the Supporting Emergency Responders Volunteer Efforts Act of 2011 or the SERVE Act of 2011.

Refundable credit for bona fide volunteer members of volunteer emergency response 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 inserting after section 36C the following new section:

36D.

Bona fide volunteer members of volunteer emergency response organizations

(a)

In general

In the case of any individual who—

(1)

is a bona fide volunteer of a qualified volunteer emergency response organization, and

(2)

meets the requirements of subsection (b) for the taxable year,

there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to $1,000.

(b)

Service requirements

(1)

In general

An individual meets the requirements of this subsection for any taxable year if such individual—

(A)

has served as a bona fide volunteer performing qualified services for the qualified volunteer emergency response organization for more than 6 months in such taxable year, and

(B)

has provided more than 40 hours of such services—

(i)

actively engaged in the prevention, control, or extinguishment of fires or response to emergency situations where life, property, or the environment is at risk, or

(ii)

stationed at the premises of the qualified volunteer emergency response organization in anticipation of being so actively engaged.

(2)

Qualified services

For purposes of this subsection—

(A)

In general

The term qualified services means fire fighting and prevention services, emergency medical services, and ambulance services.

(B)

Training and certification requirements

An individual shall not be treated as performing qualified services unless such individual meets all applicable training and certification requirements of the qualified volunteer emergency response organization for which such services are performed.

(c)

Definitions

For purposes of this section—

(1)

Bona fide volunteer

The term bona fide volunteer has the meaning given such term by section 457(e)(11)(B)(i).

(2)

Qualified volunteer emergency response organization

The term qualified volunteer emergency response organization has the meaning given such term by section 139B(c)(3).

(b)

Conforming amendments

(1)

Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36D, after 36C,.

(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 inserting after the item relating to section 36C the following new item:

Sec. 36D. Bona fide volunteer members of volunteer emergency response 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.