[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4238 Introduced in House (IH)]







108th CONGRESS
  2d Session
                                H. R. 4238

To amend the Internal Revenue Code of 1986 to allow a $1,000 refundable 
credit for individuals who are active members of volunteer firefighting 
              and emergency medical service organizations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 28, 2004

 Mr. Hinchey 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 allow a $1,000 refundable 
credit for individuals who are active members of volunteer firefighting 
              and emergency medical service organizations.

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

SECTION 1. REFUNDABLE CREDIT FOR ACTIVE MEMBERS OF VOLUNTEER 
              FIREFIGHTING AND EMERGENCY MEDICAL SERVICE ORGANIZATIONS.

    (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 36 as section 37 and by inserting 
after section 35 the following new section:

``SEC. 36. ACTIVE MEMBERS OF VOLUNTEER FIREFIGHTING AND EMERGENCY 
              MEDICAL SERVICE ORGANIZATIONS.

    ``(a) In General.--In the case of an individual who at any time 
during the taxable year is an active member of a qualified volunteer 
fire department (as defined in section 150(e)), there shall be allowed 
as a credit against the tax imposed by this subtitle the amount of 
$1,000.
    ``(b) Part-Year Active Members.--In the case of an individual who 
is such an active member for only a portion of a taxable year, the 
amount of the credit under subsection (a) for such taxable year shall 
be an amount which bears the same ratio to $1,000 as such portion bears 
to the entire taxable year.''
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``or 36'' 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 striking 
        the last item and inserting the following new items:

                              ``Sec. 36. Active members of volunteer 
                                        firefighting and emergency 
                                        medical service organizations.
                              ``Sec. 37. Overpayments of tax.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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