HR 4839
107th Congress
House
To amend the Internal Revenue Code of 1986 to provide a credit for employers who allow their employees to participate in volunteer firefighter training.
Taxation
Business income taxCommerceDisciplining of employeesDismissal of employees
More subjectsShow fewer subjects
Emergency ManagementEmployee trainingFire fightersIncome taxLabor and EmploymentLeave of absenceSocial WelfareTax creditsVolunteer workers
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 23, 2002
Referred to the House Committee on Ways and Means.
May 23, 2002
Introduced in House
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Amends the Internal Revenue Code to provide a tax credit to an employer of up to $1000 per employee for allowing workers who are volunteer firefighters to participate in "qualified firefighting training." Prohibits employers from earning credit if they charge employees with any kind of leave or compensatory time off or if they demote or dismiss employees due to participation in the training. Defines "qualified firefighter training."
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). H.R. 4839: To amend the Internal Revenue Code of 1986 to provide a credit for employers who allow their employees to participate in volunteer firefighter training.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4839/
"H.R. 4839: To amend the Internal Revenue Code of 1986 to provide a credit for employers who allow their employees to participate in volunteer firefighter training.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4839/.
H.R. 4839, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4839/.
[H.R. 4839: To amend the Internal Revenue Code of 1986 to provide a credit for employers who allow their employees to participate in volunteer firefighter training.](https://openamerica.io/bill/107-HR-4839/)