[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4216 Introduced in House (IH)]







108th CONGRESS
  2d Session
                                H. R. 4216

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 22, 2004

  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. SHORT TITLE.

    This Act may be cited as the ``Volunteer First Responders Tax 
Relief Act of 2004''.

SEC. 2. 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 inserting after section 35 the following new section:

``SEC. 35A. 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 ``or 35A'' after ``section 
        35''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 35 the following new item:

                              ``Sec. 35A. Public safety volunteers.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.
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