Volunteer Firefighter and Emergency Medical Service Incentive Act of 2006

Volunteer Firefighter and Emergency Medical Service Incentive Act of 2006 - Amends the Internal Revenue Code to allow a $2,000 refundable tax credit for active members of a qualified volunteer fire department (an organization providing firefighting or emergency medical services).

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5607 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 5607

To amend the Internal Revenue Code of 1986 to allow a $2,000 refundable 
credit for individuals who are active members of volunteer firefighting 
              and emergency medical service organizations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 14, 2006

Mr. Kuhl of New York 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 allow a $2,000 refundable 
credit for individuals who are active members of volunteer firefighting 
              and emergency medical service organizations.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Volunteer Firefighter and Emergency 
Medical Service Incentive Act of 2006''.

SEC. 2. REFUNDABLE CREDIT FOR ACTIVE MEMBERS OF VOLUNTEER FIREFIGHTING 
              AND EMERGENCY MEDICAL SERVICE ORGANIZATIONS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 36 as section 37 and by inserting 
after section 35 the following new section:

``SEC. 36. ACTIVE MEMBERS OF VOLUNTEER FIREFIGHTING AND EMERGENCY 
              MEDICAL SERVICE ORGANIZATIONS.

    ``In the case of an individual who, at all times during the taxable 
year, is an active member (including regular part-time service) of a 
qualified volunteer fire department (as defined in section 150(e)), 
there shall be allowed as a credit against the tax imposed by this 
subtitle the amount of $2,000.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``or 36'' after ``section 
        35''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by striking the last item and inserting the 
        following new items:

``Sec. 36. Active members of volunteer firefighting and emergency 
                            medical service organizations.
``Sec. 37. Overpayments of tax.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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