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HR 2523 105th Congress House

Volunteer Firefighter Equipment Enhancement Act of 1997

Official title: To amend the Internal Revenue Code of 1986 to expand the types of equipment which may be acquired with tax-exempt financing by volunteer fire departments and t… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to expand the types of equipment which may be acquired with tax-exempt financing by volunteer fire departments and to provide a comparable treatment for emergency medical service organizations.

Introduced: October 6, 1997 See on congress.gov
Taxation AmbulancesEmergency ManagementEmergency medical servicesFinance and Financial Sector
More subjectsShow fewer subjects
Fire departmentsHealthLabor and EmploymentRescue workSocial WelfareTax-exempt securitiesTransportation and Public WorksVolunteer workers
This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 23, 1997
Referred to the House Committee on Ways and Means.
Sep 23, 1997
Introduced in House
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 Latest action September 23, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Volunteer Firefighter Equipment Enhancement Act of 1997 - Amends the Internal Revenue Code to permit tax-exempt bond financing for the purchase of an ambulance or other emergency response vehicle by a volunteer emergency medical services organization or by a volunteer fire department.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2523: Volunteer Firefighter Equipment Enhancement Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2523/
MLA
"H.R. 2523: Volunteer Firefighter Equipment Enhancement Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2523/.
Bluebook (legal)
H.R. 2523, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2523/.
Markdown link
[H.R. 2523: Volunteer Firefighter Equipment Enhancement Act of 1997](https://openamerica.io/bill/105-HR-2523/)
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