I 

114TH CONGRESS 

1ST SESSION H. R. 2535 

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 

MAY 21, 2015 

Mr. HANNA (for himself, Mr. CARTWRIGHT, Mr. KING of New York, Mr. 

MEADOWS, Mr. POLIQUIN, and Mr. COLLINS of Georgia) 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. 

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 ‘‘Supporting Emergency 

5 Responders Volunteer Efforts Act of 2015’’ or the 

6 ‘‘SERVE Act of 2015’’. 


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1 SEC. 2. REFUNDABLE CREDIT FOR BONA FIDE VOLUNTEER 

2 MEMBERS OF VOLUNTEER EMERGENCY RE3 SPONSE ORGANIZATIONS. 

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

6 1986 (relating to refundable credits) is amended by add7 ing at the end the following new section: 

8 ‘‘SEC. 36C. BONA FIDE VOLUNTEER MEMBERS OF VOLUN9 TEER EMERGENCY RESPONSE ORGANIZA10 TIONS. 

11 ‘‘(a) IN GENERAL.—In the case of any individual 

12 who— 

13 ‘‘(1) is a bona fide volunteer of a qualified vol14 unteer emergency response organization, and 

15 ‘‘(2) meets the requirements of subsection (b) 

16 for the taxable year, 

17 there shall be allowed as a credit against the tax imposed 

18 by this subtitle an amount equal to $1,000. 

19 ‘‘(b) SERVICE REQUIREMENTS.— 

20 ‘‘(1) IN GENERAL.—An individual meets the re21 quirements of this subsection for any taxable year if 

22 such individual— 

23 ‘‘(A) has served as a bona fide volunteer 

24 performing qualified services for the qualified 

25 volunteer emergency response organization for 

26 more than 6 months in such taxable year, and 


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1 ‘‘(B) has provided more than 40 hours of 

2 such services— 

3 ‘‘(i) actively engaged in the preven4 tion, control, or extinguishment of fires or 

5 response to emergency situations where 

6 life, property, or the environment is at 

7 risk, or 

8 ‘‘(ii) stationed at the premises of the 

9 qualified volunteer emergency response or10 ganization in anticipation of being so ac11 tively engaged. 

12 ‘‘(2) QUALIFIED SERVICES.—For purposes of 

13 this subsection— 

14 ‘‘(A) IN GENERAL.—The term ‘qualified 

15 services’ means firefighting and prevention serv16 ices, emergency medical services, and ambu17 lance services. 

18 ‘‘(B) TRAINING AND CERTIFICATION RE19 QUIREMENTS.—An individual shall not be treat20 ed as performing qualified services unless such 

21 individual meets all applicable training and cer22 tification requirements of the qualified volun23 teer emergency response organization for which 

24 such services are performed. 

25 ‘‘(c) DEFINITIONS.—For purposes of this section— 


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1 ‘‘(1) BONA FIDE VOLUNTEER.—The term ‘bona 

2 fide volunteer’ has the meaning given such term by 

3 section 457(e)(11)(B)(i). 

4 ‘‘(2) QUALIFIED VOLUNTEER EMERGENCY RE5 SPONSE ORGANIZATION.—The term ‘qualified volun6 teer emergency response organization’ has the mean7 ing given such term by section 139B(c)(3).’’. 

8 (b) CONFORMING AMENDMENTS.— 

9 (1) Paragraph (2) of section 1324(b) of title 

10 31, United States Code, is amended by inserting 

11 ‘‘36C,’’ after ‘‘36B,’’. 

12 (2) The table of sections for subpart C of part 

13 IV of subchapter A of chapter 1 of the Internal Rev14 enue Code of 1986 is amended by adding at the end 

15 the following new item: 

‘‘Sec. 36C. Bona fide volunteer members of volunteer emergency response organizations.’’. 

16 (c) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to taxable years beginning after 

18 the date of the enactment of this Act. 

Æ 


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