[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4839 Introduced in House (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.
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