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.
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Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 2488: SERVE Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-2488/
"H.R. 2488: SERVE Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-2488/.
H.R. 2488, 112th Cong. (2026), https://openamerica.io/bill/112-HR-2488/.
[H.R. 2488: SERVE Act of 2011](https://openamerica.io/bill/112-HR-2488/)