,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bdgf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bd1 #bjac ,mr4 
,hanna introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ a #a1jjj         
refundable cr$it = individuals :o are   
bona fide volunte] memb]s ( volunte]    
firefight+ & em]g5cy m$ical s]vice      
organizations4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,support+ ,em]g5cy 
,respond]s ,volunte] ,ef=ts ,act ( #bjac
 or ! ,,s]ve ,act ( #bjac4  #b4         
,refundable cr$it = bona fide volunte]  
memb]s ( volunte] em]g5cy response      
organizations  7a7 ,9 g5]al ,subp>t ,c (
 "p ,,iv ( sub*apt] ,a ( *apt] #a ( !   
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to refundable cr$its7 is am5d$ by ins]t+
 aft] section #cf;,c ! foll[+ new       
section3  #cf;,d4 ,bona fide volunte]   
memb]s ( volunte] em]g5cy response      
organizations  7a7 ,9 g5]al ,9 ! case ( 
any individual :o--  7#a7 is a bona fide

 volunte] ( a qualifi$ volunte] em]g5cy 
response organization1 &  7#b7 meets !  
requirem5ts ( subsection 7b7 = ! taxable
 ye>1  !re %all be all[$ z a cr$it aga9/
 ! tax impos$ by ?is subtitle an am\nt  
equal to #a1jjj4  7b7 ,s]vice           
requirem5ts  7#a7 ,9 g5]al ,an          
individual meets ! requirem5ts ( ?is    
subsection = any taxable ye> if su*     
individual--  7,a7 has s]v$ z a bona    
fide volunte] p]=m+ qualifi$ s]vices = !
 qualifi$ volunte] em]g5cy response     
organization = m ?an #f mon?s 9 su*     
taxable ye>1 &  7,b7 has provid$ m ?an  
#dj h\rs ( su* s]vices--  7i7 actively  
engag$ 9 ! prev5tion1 control1 or       
ext+ui%m5t ( fires or response to       
em]g5cy situations :]e life1 prop]ty1 or
 ! environm5t is at risk1 or  7ii7      
/ation$ at ! premises ( ! qualifi$      
volunte] em]g5cy response organization 9
 anticipation ( be+ s actively engag$4  
7#b7 ,qualifi$ s]vices ,= purposes ( ?is
 subsection--  7,a7 ,9 g5]al ,! t]m     
qualifi$ s]vices means fire fight+ &    

prev5tion s]vices1 em]g5cy m$ical       
s]vices1 & ambulance s]vices4  7,b7     
,tra9+ & c]tification requirem5ts ,an   
individual %all n be treat$ z p]=m+     
qualifi$ s]vices unless su* individual  
meets all applicable tra9+ &            
c]tification requirem5ts ( ! qualifi$   
volunte] em]g5cy response organization =
 :i* su* s]vices are p]=m$4  7c7        
,def9itions ,= purposes ( ?is section-- 
7#a7 ,bona fide volunte] ,! t]m bona    
fide volunte] has ! mean+ giv5 su* t]m  
by section #deg7;e77#aa77;,b77i74  7#b7 
,qualifi$ volunte] em]g5cy response     
organization ,! t]m qualifi$ volunte]   
em]g5cy response organization has !     
mean+ giv5 su* t]m by section           
#aci;,b7c77#c74  4  7b7 ,con=m+ am5dm5ts
  7#a7 ,p>agraph 7#b7 ( section         
#acbd7;b7 ( title #ca1 ,unit$ ,/ates    
,code1 is am5d$ by ins]t+ #cf;,d1 aft]  
#cf;,b14  7#b7 ,! table ( sections =    
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    

relat+ to section #cf;,c ! foll[+ new   
item3  ,sec4 #cf;,d4 ,bona fide volunte]
 memb]s ( volunte] em]g5cy response     
organizations4  4  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft] ! date
 ( ! enactm5t ( ?is ,act4