I 
110TH CONGRESS 
1ST SESSION H. R. 2439 
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 22, 2007 
Mrs. LOWEY (for herself, Mr. GRIJALVA, Ms. WASSERMAN SCHULTZ, and Mr. 
ETHERIDGE) 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Assistance to Individ-
uals Delivering for America Act of 2007’’ or the ‘‘AID 
for America Act of 2007’’. 
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SEC. 2. EMPLOYER CREDIT FOR WAGES PAID TO EMPLOY-
EES WHO PERFORM VOLUNTEER DISASTER 
RELIEF SERVICES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business related credits) is amended by 
inserting after section 45M the following new section: 
‘‘SEC. 45O. EMPLOYER CREDIT FOR WAGES PAID TO EM-
PLOYEES WHO PERFORM VOLUNTEER DIS-
ASTER RELIEF SERVICES. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
employee disaster relief volunteer services credit deter-
mined under this section for the taxable year is an amount 
equal to 50 percent of the wages paid or incurred by the 
taxpayer during the taxable year to any employee of the 
taxpayer while such employee is performing qualified dis-
aster relief services. 
‘‘(b) LIMITATIONS.— 
‘‘(1) MAXIMUM CREDIT OF $3,000 PER MONTH 
PER EMPLOYEE.—The credit determined under this 
section with respect to services performed by an em-
ployee shall not exceed $100 per day of qualified dis-
aster relief services. 
‘‘(2) MINIMUM PERIOD OF CREDITABLE SERV-
ICE.—A day of qualified disaster relief services of an 
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employee may be taken into account under this sec-
tion only if— 
‘‘(A) such services are performed for at 
least 8 hours of such day, and 
‘‘(B) such day is within a 7-day period on 
at least 5 days of which the requirement of sub-
paragraph (A) is met. 
‘‘(3) MAXIMUM PERIOD OF CREDITABLE SERV-
ICE.—The period of qualified disaster relief services 
performed by an employee which may be taken into 
account under this section for the taxable year shall 
not exceed 90 days. 
‘‘(c) EMPLOYER MUST MAINTAIN WAGES AND BENE-
FITS.—No credit shall be determined under this section 
for wages paid or incurred by the taxpayer during any pe-
riod unless the wages and benefits provided by the tax-
payer for such period are the same as they would be were 
the employee not performing qualified disaster relief serv-
ices and were performing such employee’s normal services 
for the employer. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED DISASTER RELIEF SERVICES.— 
The term ‘qualified disaster relief services’ means 
any service furnished by an employee of the taxpayer 
if— 
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