S. 625 · 109th Congress

SERVE Act of 2005

Stage
In committee
Introduced
2005-03-15
Latest action
2005-03-15 · Introduced in Senate

Summary

Supporting Emergency Responders Volunteer Efforts Act of 2005 or the SERVE Act of 2005 - Amends the Internal Revenue Code to establish a $1,000 refundable tax credit for bona-fide volunteer members of a qualified volunteer fire department (an organization providing firefighting or emergency medical services). Prorates the credit for part-year active members.