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HR 2488 112th Congress House

SERVE Act of 2011

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.

Introduced: July 14, 2011 See on congress.gov
Taxation Emergency medical services and trauma careFiresIncome tax creditsSocial work, volunteer service, charitable organizations
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Jul 11, 2011
Referred to the House Committee on Ways and Means.
Jul 11, 2011
Introduced in House
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 Latest action July 11, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Supporting Emergency Responders Volunteer Efforts Act of 2011 or the SERVE Act of 2011 - Amends the Internal Revenue Code to allow an individual taxpayer who is a bona fide volunteer of a qualified volunteer emergency response organization a $1,000 refundable tax credit.  Requires such individual to: (1) have served as a bona fide volunteer performing fire fighting and prevention services, emergency medical services, and ambulance services for more than six months in a taxable year; (2) have provided more than 40 hours of such services actively engaged in the prevention, control, or extinguishment of fires or response to emergency situations where life, property, or the environment is at risk; or (3) have been stationed on the premises of an emergency response organization in anticipation of being actively engaged in providing such services.

 Related & companion bills 1
 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. 2488: SERVE Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-2488/
MLA
"H.R. 2488: SERVE Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-2488/.
Bluebook (legal)
H.R. 2488, 112th Cong. (2026), https://openamerica.io/bill/112-HR-2488/.
Markdown link
[H.R. 2488: SERVE Act of 2011](https://openamerica.io/bill/112-HR-2488/)
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