SERVE Act of 2015

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. Short title This Act may be cited as the Supporting Emergency Responders Volunteer Efforts Act of 2015 SERVE Act of 2015 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 36C. 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 (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 (2) Qualified volunteer emergency response organization The term qualified volunteer emergency response organization . (b) Conforming amendments (1) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, 36B, (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 Sec. 36C. 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.

Summary: Supporting Emergency Responders Volunteer Efforts Act of 2015 or the SERVE Act of 2015 Amends the Internal Revenue Code to allow an individual taxpayer who is a bona fide volunteer of a qualified volunteer emergency response organization a $1,000 refundable tax credit.  Requires such individual to: (1) have served as a bona fide volunteer performing fire fighting and prevention services, emergency medical services, and ambulance services for more than six months in a taxable year; (2) have provided more than 40 hours of such services 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 (3) have been stationed on the premises of an emergency response organization in anticipation of being actively engaged in providing such services.