,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bdgf  ,,in ,,the ,,house ,,of  
,,representatives  ,june #bd1 #bjac ,mr4
 ,hanna introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 allow a #a1jjj refundable credit for   
individuals who are bona fide volunteer 
members of volunteer firefighting and   
emergency medical service organizations4
  #a4 ,short title ,this ,act may be    
cited as the ,supporting ,emergency     
,responders ,volunteer ,efforts ,act of 
#bjac or the ,,serve ,act of #bjac4  #b4
 ,refundable credit for bona fide       
volunteer members of volunteer emergency
 response organizations  7a7 ,in general
 ,subpart ,c of part ,,iv of subchapter 
,a of chapter #a of the ,internal       
,revenue ,code of #aihf 7relating to    
refundable credits7 is amended by       
inserting after section #cf;,c the      
following new section3  #cf;,d4 ,bona   
fide volunteer members of volunteer     

emergency response organizations  7a7   
,in general ,in the case of any         
individual who--  7#a7 is a bona fide   
volunteer of a qualified volunteer      
emergency response organization1 and    
7#b7 meets the requirements of          
subsection 7b7 for the taxable year1    
there shall be allowed as a credit      
against the tax imposed by this subtitle
 an amount equal to #a1jjj4  7b7        
,service requirements  7#a7 ,in general 
,an individual meets the requirements of
 this subsection for any taxable year if
 such individual--  7,a7 has served as a
 bona fide volunteer performing         
qualified services for the qualified    
volunteer emergency response            
organization for more than #f months in 
such taxable year1 and  7,b7 has        
provided more than #dj hours of such    
services--  7i7 actively engaged in the 
prevention1 control1 or extinguishment  
of fires or response to emergency       
situations where life1 property1 or the 
environment is at risk1 or  7ii7        

stationed at the premises of the        
qualified volunteer emergency response  
organization in anticipation of being so
 actively engaged4  7#b7 ,qualified     
services ,for purposes of this          
subsection--  7,a7 ,in general ,the term
 qualified services means fire fighting 
and prevention services1 emergency      
medical services1 and ambulance         
services4  7,b7 ,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 performed4  7c7            
,definitions ,for purposes of this      
section--  7#a7 ,bona fide volunteer    
,the term bona fide volunteer has the   
meaning given such term by section      
#deg7;e77#aa77;,b77i74  7#b7 ,qualified 
volunteer emergency response            
organization ,the term qualified        

volunteer emergency response            
organization has the meaning given such 
term by section #aci;,b7c77#c74  4  7b7 
,conforming amendments  7#a7 ,paragraph 
7#b7 of section #acbd7;b7 of title #ca1 
,united ,states ,code1 is amended by    
inserting #cf;,d1 after #cf;,b14  7#b7  
,the table of sections for subpart ,c of
 part ,,iv of subchapter ,a of chapter  
#a of the ,internal ,revenue ,code of   
#aihf is amended by inserting after the 
item relating to section #cf;,c the     
following new item3  ,sec4 #cf;,d4 ,bona
 fide volunteer members of volunteer    
emergency response organizations4  4    
7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after the date of the   
enactment of this ,act4