[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5355 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 5355

 To amend the Internal Revenue Code of 1986 to allow a credit against 
                    tax for volunteer firefighters.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 11, 2006

   Ms. Hart 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 credit against 
                    tax for volunteer firefighters.

    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 Firefighter Recruitment 
and Retention Act of 2006''.

SEC. 2. CREDIT FOR VOLUNTEER FIREFIGHTERS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25D the 
following new section:

``SEC. 25E. CREDIT FOR VOLUNTEER FIREFIGHTERS.

    ``(a) Allowance of Credit.--In the case of a volunteer firefighter, 
there shall be allowed as a credit against the tax imposed by this 
chapter the credit amount determined under subsection (b).
    ``(b) Credit Amount.--With respect to a taxable year, the credit 
amount determined under this subsection is--
            ``(1) in the case of a volunteer firefighter who has 
        completed 3 or more years of service as a volunteer firefighter 
        during the taxable year, $1,000, and
            ``(2) in the case of a volunteer firefighter who has 
        completed 8 or more years of service as a volunteer firefighter 
        during the taxable year, $1,500.
    ``(c) Volunteer Firefighter.--For purposes of this section, the 
term `volunteer firefighter' means an individual who is a member in 
good standing of a qualified volunteer fire department (as defined in 
section 150(e)).''.
    (b) Conforming Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25D the following new 
item:

``Sec. 25E. Credit for volunteer firefighters.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2006.
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