[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3603 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 3603

  To amend the Internal Revenue Code of 1986 to provide a refundable 
              credit of $500 to public safety volunteers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 20, 2001

  Mr. Vitter 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 refundable 
              credit of $500 to public safety volunteers.

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

SECTION 1. REFUNDABLE CREDIT FOR PUBLIC SAFETY VOLUNTEERS.

    (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 35 as section 36 and by inserting 
after section 34 the following new section:

``SEC. 35. PUBLIC SAFETY VOLUNTEERS.

    ``(a) Allowance of Credit.--In the case of an eligible public 
safety volunteer, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount equal to $500.
    ``(b) Eligible Public Safety Volunteer.--For purposes of this 
section, the term `eligible public safety volunteer' means an 
individual who is a volunteer for more than half of the taxable year 
with a public safety organization, including any organization of 
firefighters, emergency medical personnel, or other first responders to 
emergencies.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting before the period ``, or 
        from section 35 of such Code''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of such Code is amended by striking 
        the last item and inserting the following new items:

                              ``Sec. 35. Public safety volunteers.
                              ``Sec. 36. Overpayments of tax.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2001.
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