[Congressional Record Volume 145, Number 46 (Tuesday, March 23, 1999)]
[Extensions of Remarks]
[Page E528]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




      THE VOLUNTEER FIREFIGHTER EQUIPMENT ENHANCEMENT ACT OF 1999

                                 ______
                                 

                           HON. SAM GEJDENSON

                             of connecticut

                    in the house of representatives

                        Tuesday, March 23, 1999

  Mr. GEJDENSON. Mr. Speaker, I rise, along with Mr. English from 
Pennsylvania, to introduce the Volunteer Firefighter Equipment 
Enhancement Act of 1999.
  Communities in my district and around the nation rely on volunteer 
firefighters to protect lives and property day in and day out. My 
district includes 54 towns, and there are 91 volunteer fire 
departments. These brave men and women leave their jobs and get up in 
the middle of the night to battle fires, respond to auto accidents, and 
provide a wide range of other emergency services. These services would 
not be available without these volunteers. We must do as much as we can 
to help our firefighters as they put their lives at risk to help people 
in their communities.
  Many of our nation's volunteer firefighters companies have taken on 
tasks far beyond firefighting. Years ago, volunteer companies could 
fulfill their mission with one pumper truck and a few ladders. Today, 
as we ask our volunteers to take on more and more tasks, they need much 
more equipment. However, our tax laws have not kept up with the 
changing demands.
  Section 150 (e)(1) of the tax code states: ``A bond of a volunteer 
fire department shall be treated as a bond of a political subdivision 
of a state if * * * such bond is issued as part of an issue 95 percent 
or more of the net proceeds of which are to be used for the acquisition 
construction, reconstruction, or improvement of a firehouse * * * or 
firetruck used or to be used by such department.``
  The law only allows volunteer fire departments to use the benefits of 
municipal bonding if the department is builing a fire station or buying 
a firetruck. They cannot issue bonds to buy ambulances, rescue trucks 
or other emergency response vehicles which are critical to to 
protecting citizens across our nation.
  The legislation that Representative English and I are introducing 
today would simply change this provision by striking the phrase ``or 
firetruck'' and inserting ``firetruck, ambulance or other emergency 
response vehicle.'' It is a simple change in law that will help 
volunteer fire companies acquire the tools they need to carry out their 
expanded mission. The bill would also extend the tax treatment that 
volunteer fire companies receive to volunteer ambulance companies.
  I believe that if we are going to ask our volunteers to take on these 
additional burdens, we must help them obtain the equipment they need.
  This is a small first step in the United States recognizing volunteer 
firefighters as the heroes that they are. Unpaid, but not 
underappreciated, we have much more to do to help firefighters, but 
this will be a good first step.

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