1.This Act may be cited as
the Supporting America's Volunteer
Emergency Services Act of 2008
.
2.Congress finds the following:
(1)According to the
Federal Emergency Management Administration, in 2006 there were—
(A)807,150 volunteer
firefighters, nearly 73 percent of all active firefighters; and
(B)19,915
all-volunteer fire companies nationwide, servicing 22.6 percent of the
population of the United States and 4,105 companies comprised of a majority of
volunteers, servicing 16.3 percent of the population of the United
States.
(2)These volunteer
companies, especially those serving communities of fewer than 5,000 residents,
rely heavily upon fund-raising efforts and other potentially unreliable sources
of funding for their basic operating expenses.
(3)According to the
Energy Information Administration, between June 2003 and June 2008, the price
of regular grade gasoline and diesel fuels rose 171 percent and 229 percent,
respectively.
(4)These rising
costs represent an unavoidable burden, and have placed serious constraints on
the ability of volunteer companies to respond to fire emergencies.
3.Definition of
qualified volunteer fire departmentIn this Act, the term qualified
volunteer fire department
has the same meaning given that term in
section 150(e) of the Internal Revenue Code of 1986.
4.Gasoline and
diesel fuel subsidy program
(a)Establishment
of baseline
(1)The Secretary of Housing and Urban Development shall, for
calendar year 2007, determine for each of the 5 Petroleum Administration for
Defense Districts the average annual price per gallon for—
(A)gasoline;
and
(B)diesel
fuel.
(2)Basis for price
per gallonThe average annual price per gallon determined under
paragraph (1) shall be based solely on data reported by the Energy Information
Administration.
(3)The
price per gallon determined under paragraph (1) shall serve as the baseline
fuel cost for each Petroleum Administration for Defense District.
(b)
(1)At the end of each calendar year, each qualified
volunteer fire department seeking reimbursement under this section shall submit
to the Secretary of Housing and Urban Development all of its receipts and bills
of sales documenting the amounts of gasoline and diesel fuel purchased by such
department during that calendar year. Each department shall also provide a sum
total of the—
(A)aggregate number
of gallons of gasoline and diesel fuel purchased by the department during that
calendar year; and
(B)costs of
purchasing such gasoline and diesel fuel.
(2)Determination
of subsidy amountsThe Secretary of Housing and Urban Development
shall reimburse a qualified volunteer fire department for 75 percent of the
difference between—
(A)the actual
expenditures of the department for gasoline and diesel fuel for a calendar year
as determined under paragraph (1); and
(B)the amount that
such expenditures would have cost had the department determined such
expenditures utilizing the baseline fuels costs determined under subsection
(a).
(3)Special rule
relating to States sales taxIf the State in which a qualified
volunteer fire department is located does not charge local or State fuel taxes
on such departments when such departments purchase gasoline or diesel fuel, the
amount of such omitted sales tax shall be added back in to any determination
made under paragraph (2)(A).
(c)Not
later than 60 days after the date of enactment of this Act, the Secretary of
Housing and Urban Development shall promulgate such regulations as may be
necessary to implement and administer the grant and subsidy programs authorized
by this section.
5.Authorization of
appropriationsThere are
authorized to be appropriated such sums as are necessary to carry out this
Act.