I 

111TH CONGRESS 

1ST SESSION H. R. 2465 

To amend the Internal Revenue Code of 1986 to reward those Americans 

who provide volunteer services in times of national need. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 18, 2009 

Mrs. LOWEY 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 reward 

those Americans who provide volunteer services in times 

of national need. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Assistance to Individ5 uals Delivering for America Act of 2009’’ or the ‘‘AID 

6 for America Act of 2009’’. 


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1 SEC. 2. EMPLOYER CREDIT FOR WAGES PAID TO EMPLOY2 EES WHO PERFORM VOLUNTEER DISASTER 

3 RELIEF SERVICES. 

4 (a) IN GENERAL.—Subpart D of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of 

6 1986 (relating to business related credits) is amended by 

7 inserting after section 45Q the following new section: 

8 ‘‘SEC. 45R. EMPLOYER CREDIT FOR WAGES PAID TO EM9 PLOYEES WHO PERFORM VOLUNTEER DIS10 ASTER RELIEF SERVICES. 

11 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

12 employee disaster relief volunteer services credit deter13 mined under this section for the taxable year is an amount 

14 equal to 50 percent of the wages paid or incurred by the 

15 taxpayer during the taxable year to any employee of the 

16 taxpayer while such employee is performing qualified dis17 aster relief services. 

18 ‘‘(b) LIMITATIONS.— 

19 ‘‘(1) MAXIMUM CREDIT OF $3,000 PER MONTH

20 PER EMPLOYEE.—The credit determined under this 

21 section with respect to services performed by an em22 ployee shall not exceed $100 per day of qualified dis23 aster relief services. 

24 ‘‘(2) MINIMUM PERIOD OF CREDITABLE SERV25 ICE.—A day of qualified disaster relief services of an 


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1 employee may be taken into account under this sec2 tion only if— 

3 ‘‘(A) such services are performed for at 

4 least 8 hours of such day, and 

5 ‘‘(B) such day is within a 7-day period on 

6 at least 5 days of which the requirement of sub7 paragraph (A) is met. 

8 ‘‘(3) MAXIMUM PERIOD OF CREDITABLE SERV9 ICE.—The period of qualified disaster relief services 

10 performed by an employee which may be taken into 

11 account under this section for the taxable year shall 

12 not exceed 90 days. 

13 ‘‘(c) EMPLOYER MUST MAINTAIN WAGES AND BENE14 FITS.—No credit shall be determined under this section 

15 for wages paid or incurred by the taxpayer during any pe16 riod unless the wages and benefits provided by the tax17 payer for such period are the same as they would be were 

18 the employee not performing qualified disaster relief serv19 ices and were performing such employee’s normal services 

20 for the employer. 

21 ‘‘(d) DEFINITIONS.—For purposes of this section— 

22 ‘‘(1) QUALIFIED DISASTER RELIEF SERVICES.— 

23 The term ‘qualified disaster relief services’ means 

24 any service furnished by an employee of the taxpayer 

25 if— 


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1 ‘‘(A) the services are performed for an or2 ganization— 

3 ‘‘(i) which is determined by the Fed4 eral Emergency Management Agency as a 

5 bona fide disaster relief organization, and 

6 ‘‘(ii) which is determined by the Sec7 retary to have adequate recordkeeping and 

8 reporting procedures to make determina9 tions under this section, 

10 ‘‘(B) the services are performed in the area 

11 of a Presidentially declared disaster (as defined 

12 in section 1003(h)(3)) or in support of recovery 

13 efforts from such a disaster and are so certified 

14 by such organization, and 

15 ‘‘(C) the employee receives no additional 

16 compensation for performing such services and 

17 the employer receives no compensation for such 

18 services. 

19 ‘‘(2) WAGES.—The term ‘wages’ has the mean20 ing given to such term by section 51(c). 

21 ‘‘(e) CONTROLLED GROUPS.—Rules similar to the 

22 rules of section 1397(b) shall apply for purposes of this 

23 section.’’ 


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1 (b) DENIAL OF DOUBLE BENEFIT.—Subsection (a) 

2 of section 280C of such Code is amended by inserting 

3 ‘‘45R(a),’’ after ‘‘45P(a),’’. 

4 (c) CREDIT MADE PART OF GENERAL BUSINESS

5 CREDIT.— 

6 (1) IN GENERAL.—Subsection (b) of section 38 

7 of such Code (relating to current year business cred8 it) is amended by striking ‘‘plus’’ at the end of para9 graph (34), by striking the period at the end of 

10 paragraph (35) and inserting ‘‘, plus’’, and by add11 ing at the end thereof the following new paragraph: 

12 ‘‘(36) the employee disaster relief volunteer 

13 services credit determined under section 45R(a).’’. 

14 (2) DEDUCTION FOR CERTAIN UNUSED BUSI15 NESS CREDITS.—Subsection (c) of section 196 of 

16 such Code is amended by striking ‘‘and’’ at the end 

17 of paragraph (12), by striking the period at the end 

18 of paragraph (13) and inserting ‘‘, and’’, and by 

19 adding after paragraph (13) the following new para20 graph: 

21 ‘‘(14) the employee disaster relief volunteer 

22 services credit determined under section 45R(a).’’. 

23 (d) CLERICAL AMENDMENT.—The table of sections 

24 for subpart D of part IV of subchapter A of chapter 1 


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1 of such Code is amended by inserting after the item relat2 ing to section 45Q the following new item: 

‘‘Sec. 45R. Employer credit for wages paid to employees who perform volunteer 

disaster relief services.’’. 

3 (e) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to services performed after the 

5 date of the enactment of this Act, in taxable years ending 

6 after such date. 

Æ 


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