H.R. 4839 (107th): To amend the Internal Revenue Code of 1986 to provide a credit for employers who allow their ...

...employees to participate in volunteer firefighter training.

107th Congress, 2001–2002. Text as of May 23, 2002 (Introduced).

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HR 4839 IH

107th CONGRESS

2d Session

H. R. 4839

To amend the Internal Revenue Code of 1986 to provide a credit for employers who allow their employees to participate in volunteer firefighter training.

IN THE HOUSE OF REPRESENTATIVES

MAY 23, 2002

Mr. GRUCCI 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 provide a credit for employers who allow their employees to participate in volunteer firefighter training.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. CREDIT FOR VOLUNTEER FIREFIGHTER TRAINING.

    (a) IN GENERAL- Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business related credits) is amended by adding at the end the following:

‘SEC. 45G. CREDIT FOR VOLUNTEER FIREFIGHTER TRAINING.

    ‘(a) GENERAL RULE- For purposes of section 38, in the case of an employer, the volunteer firefighter training credit determined under this section for the taxable year is an amount equal to the aggregate of the employee volunteer firefighter training amounts of the employer for the taxable year.

    ‘(b) EMPLOYEE VOLUNTEER FIREFIGHTER TRAINING AMOUNT-

      ‘(1) IN GENERAL- For purposes of subsection (a), the term ‘employee volunteer firefighter training amount’ is $100 for each day (including travel time) in which the employee is an eligible volunteer firefighter who is participating in qualified firefighter training.

      ‘(2) LIMITATIONS- For purposes of paragraph (1)--

        ‘(A) MAXIMUM NUMBER OF DAYS- Not more than 10 days of qualified firefighter training may be taken into account in a taxable year with respect to a particular employee.

        ‘(B) MINIMUM HOURS PER DAY- A day shall not be taken into account unless the employee is on leave from work on such day for not less than 8 hours.

        ‘(C) No day may be taken into account under paragraph (1) with respect to an employee if the employer--

          ‘(i) charges the employee with vacation leave (or any other kind of leave), or counts the time missed against compensatory time, for being absent from work for purposes of qualified firefighter training, or

          ‘(ii) demotes or dismisses the employee as a result of participating in qualified firefighter training.

      ‘(3) QUALIFIED FIREFIGHTER TRAINING- For purposes of paragraph (1), the term ‘qualified firefighter training’ means training which is--

        ‘(A) required to meet local, State, regional, or Federal firefighting requirements, and

        ‘(B) administered by an accredited local, State, regional, or Federal agency.

      ‘(4) ELIGIBLE VOLUNTEER FIREFIGHTER- For purposes of this section, the term ‘eligible volunteer firefighter’ means an individual who is a member in good standing of a qualified volunteer fire department (as defined in section 150(e)) at the time of participating in qualified firefighter training.’.

    (b) CONFORMING AMENDMENTS-

      (1) Section 38(b) of such Code is amended by striking ‘plus’ at the end of paragraph (14), by striking the period at the end of paragraph (15) and inserting ‘, plus’, and by adding at the end the following:

      ‘(16) the volunteer firefighter training credit determined under section 45G.’.

      (2) The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following:

‘Sec. 45G. Credit for volunteer firefighter training.’.

    (c) EFFECTIVE DATE- The amendments made by this section shall apply to taxable years beginning after December 31, 2002.