[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2488 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2488

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 11, 2011

  Mr. Hinchey (for himself, Mr. Critz, Mrs. Lowey, Mr. Peterson, Mr. 
 Gallegly, Mr. Hanna, Mr. Wu, Mr. Filner, and Mr. Grijalva) 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 bona fide volunteer 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. SHORT TITLE.

    This Act may be cited as the ``Supporting Emergency Responders 
Volunteer Efforts Act of 2011'' or the ``SERVE Act of 2011''.

SEC. 2. REFUNDABLE CREDIT FOR BONA FIDE VOLUNTEER MEMBERS OF VOLUNTEER 
              EMERGENCY RESPONSE 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 inserting after section 36C the following new section:

``SEC. 36D. BONA FIDE VOLUNTEER MEMBERS OF VOLUNTEER EMERGENCY RESPONSE 
              ORGANIZATIONS.

    ``(a) In General.--In the case of any individual who--
            ``(1) is a bona fide volunteer of a qualified volunteer 
        emergency response organization, and
            ``(2) meets the requirements of subsection (b) for the 
        taxable year,
there shall be allowed as a credit against the tax imposed by this 
subtitle an amount equal to $1,000.
    ``(b) Service Requirements.--
            ``(1) In general.--An individual meets the requirements of 
        this subsection for any taxable year if such individual--
                    ``(A) has served as a bona fide volunteer 
                performing qualified services for the qualified 
                volunteer emergency response organization for more than 
                6 months in such taxable year, and
                    ``(B) has provided more than 40 hours of such 
                services--
                            ``(i) actively engaged in the prevention, 
                        control, or extinguishment of fires or response 
                        to emergency situations where life, property, 
                        or the environment is at risk, or
                            ``(ii) stationed at the premises of the 
                        qualified volunteer emergency response 
                        organization in anticipation of being so 
                        actively engaged.
            ``(2) Qualified services.--For purposes of this 
        subsection--
                    ``(A) In general.--The term `qualified services' 
                means fire fighting and prevention services, emergency 
                medical services, and ambulance services.
                    ``(B) Training and certification requirements.--An 
                individual shall not be treated as performing qualified 
                services unless such individual meets all applicable 
                training and certification requirements of the 
                qualified volunteer emergency response organization for 
                which such services are performed.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Bona fide volunteer.--The term `bona fide volunteer' 
        has the meaning given such term by section 457(e)(11)(B)(i).
            ``(2) Qualified volunteer emergency response 
        organization.--The term `qualified volunteer emergency response 
        organization' has the meaning given such term by section 
        139B(c)(3).''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36D,'' after ``36C,''.
            (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 inserting after the item relating to section 36C 
        the following new item:

``Sec. 36D. Bona fide volunteer members of volunteer emergency response 
                            organizations.''.
    (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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