HR 934
109th Congress
House
SERVE Act of 2005
Official title: To amend the Internal Revenue Code of 1986 to allow a $1,000 refundable credit for individuals who are bona fide volunteer members of volunteer firefighting an… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to allow a $1,000 refundable credit for individuals who are bona fide volunteer members of volunteer firefighting and emergency medical service organizations.
Taxation
Emergency ManagementEmergency medicineFire fightersHealth
More subjectsShow fewer subjects
Income taxParamedical personnelSocial WelfareTax creditsTax refundsVolunteer workers
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 17, 2005
Referred to the House Committee on Ways and Means.
Feb 17, 2005
Introduced in House
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English 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.
Related & companion bills
4
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 934: SERVE Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-934/
"H.R. 934: SERVE Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-934/.
H.R. 934, 109th Cong. (2026), https://openamerica.io/bill/109-HR-934/.
[H.R. 934: SERVE Act of 2005](https://openamerica.io/bill/109-HR-934/)