SEC. 2. CREDIT FOR POLICE OFFICERS AND PROFES-
SIONAL FIREFIGHTERS. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. POLICE OFFICERS AND PROFESSIONAL FIRE-
FIGHTERS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against 
the tax imposed by this chapter for a taxable year an 
amount equal to $1,000. 
‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of sub-
section (a), the term ‘eligible individual’ means an indi-
vidual who— 
‘‘(1) is a police officer or firefighter in a police 
department or fire department which is organized 
and operated by a State or political subdivision to 
provide police protection, firefighting services, or 
emergency medical services for any area within the 
jurisdiction of such State or political subdivision, 
and 
‘‘(2) is employed on a full-time basis during the 
taxable year as a police officer or firefighter.’’. 
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(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25D the following new item: 
‘‘Sec. 25E. Police officers and professional firefighters.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2007. 
SEC. 3. EXCLUSION FROM GROSS INCOME OF CERTAIN 
BENEFITS RECEIVED BY PUBLIC SAFETY 
VOLUNTEERS. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
items specifically excluded from gross income) is amended 
by inserting after section 139A the following new section: 
‘‘SEC. 139B. BENEFITS RECEIVED BY PUBLIC SAFETY VOL-
UNTEERS. 
‘‘(a) IN GENERAL.—Gross income does not include 
the value of any public services benefits received by a pub-
lic safety volunteer. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) The term ‘public services benefits’ means 
services such as water, sewer, trash pickup, or other 
similar services provided by a State or local govern-
ment agency as a benefit to its public safety volun-
teers. 
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‘‘(2) The term ‘public safety volunteer’ means a 
volunteer firefighter or volunteer auxiliary police of-
ficer.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 of such Code 
is amended by inserting after the item relating to section 
139A the following: 
‘‘Sec. 139B. Benefits received by public safety volunteers.’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to amounts received in taxable 
years beginning after December 31, 2007. 
Æ 
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