I
107TH CONGRESS
2D SESSION
H. R. 4839
To amend the Internal Revenue Code of 1986 to provide a credit for employ-
ers who allow their employees to participate in volunteer firefighter
training.
IN THE HOUSE OF REPRESENTATIVES
MAY 23, 2002
Mr. GRUCCI 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 provide
a credit for employers who allow their employees to par-
ticipate in volunteer firefighter training.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CREDIT FOR VOLUNTEER FIREFIGHTER TRAIN-
ING.
(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
adding at the end the following:
‘‘SEC. 45G. CREDIT FOR VOLUNTEER FIREFIGHTER TRAIN-
ING.
‘‘(a) GENERAL RULE.—For purposes of section 38,
in the case of an employer, the volunteer firefighter train-
ing credit determined under this section for the taxable
year is an amount equal to the aggregate of the employee
volunteer firefighter training amounts of the employer for
the taxable year.
‘‘(b) EMPLOYEE VOLUNTEER FIREFIGHTER TRAIN-
ING AMOUNT.—
‘‘(1) IN GENERAL.—For purposes of subsection
(a), the term ‘employee volunteer firefighter training
amount’ is $100 for each day (including travel time)
in which the employee is an eligible volunteer fire-
fighter who is participating in qualified firefighter
training.
‘‘(2) LIMITATIONS.—For purposes of paragraph
(1)—
‘‘(A) MAXIMUM NUMBER OF DAYS.—Not
more than 10 days of qualified firefighter train-
ing may be taken into account in a taxable year
with respect to a particular employee.
‘‘(B) MINIMUM HOURS PER DAY.—A day
shall not be taken into account unless the em-
ployee is on leave from work on such day for
not less than 8 hours.
‘‘(C) No day may be taken into account
under paragraph (1) with respect to an em-
ployee if the employer—
‘‘(i) charges the employee with vaca-
tion leave (or any other kind of leave), or
counts the time missed against compen-
satory time, for being absent from work
for purposes of qualified firefighter train-
ing, or
‘‘(ii) demotes or dismisses the em-
ployee as a result of participating in quali-
fied firefighter training.
‘‘(3) QUALIFIED FIREFIGHTER TRAINING.—For
purposes of paragraph (1), the term ‘qualified fire-
fighter training’ means training which is—
‘‘(A) required to meet local, State, re-
gional, or Federal firefighting requirements,
and
‘‘(B) administered by an accredited local,
State, regional, or Federal agency.
‘‘(4) ELIGIBLE
VOLUNTEER
FIREFIGHTER.—
For purposes of this section, the term ‘eligible volun-
teer firefighter’ means an individual who is a mem-
ber in good standing of a qualified volunteer fire de-
partment (as defined in section 150(e)) at the time
of participating in qualified firefighter training.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 38(b) of such Code is amended by
striking ‘‘plus’’ at the end of paragraph (14), by
striking the period at the end of paragraph (15) and
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing:
‘‘(16) the volunteer firefighter training credit
determined under section 45G.’’.
(2) The table of sections for subpart D of part
IV of subchapter A of chapter 1 of such Code is
amended by adding at the end the following:
‘‘Sec. 45G. Credit for volunteer firefighter training.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2002.
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