109 HR 5607 IH: Volunteer Firefighter and Emergency U.S. House of Representatives 2006-06-14 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 109th CONGRESS 2d Session H. R. 5607 IN THE HOUSE OF REPRESENTATIVES June 14, 2006 Mr. Kuhl of New York 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 $2,000 refundable credit for individuals who are active members of volunteer firefighting and emergency medical service organizations.

1.

Short title

This Act may be cited as the Volunteer Firefighter and Emergency Medical Service Incentive Act of 2006.

2.

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:

36.

Active members of volunteer firefighting and emergency medical service organizations

In the case of an individual who, at all times during the taxable year, is an active member (including regular part-time service) 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 $2,000.

. (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 the Internal Revenue Code of 1986 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.