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
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.
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
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:
Bona fide volunteer members of volunteer emergency response organizations
In the case of any individual who—
is a bona fide volunteer of a qualified volunteer emergency response organization, and
meets the requirements of subsection (b) for the taxable year,
An individual meets the requirements of this subsection for any taxable year if such individual—
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
has provided more than 40 hours of such services—
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
stationed at the premises of the qualified volunteer emergency response organization in anticipation of being so actively engaged.
For purposes of this subsection—
The term qualified services means fire fighting and prevention services, emergency medical services, and ambulance services.
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.
For purposes of this section—
Bona fide volunteer
The term bona fide volunteer has the meaning given such term by section 457(e)(11)(B)(i).
Qualified volunteer emergency response organization
The term qualified volunteer emergency response organization has the meaning given such term by section 139B(c)(3).
Paragraph (2) of
section 1324(b) of title 31, United States Code, is amended by inserting
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.
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.