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HR 2535 114th Congress House

SERVE Act of 2015

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: May 21, 2015 See on congress.gov
Taxation Emergency medical services and trauma careFiresFirst responders and emergency personnelIncome tax creditsSocial work, volunteer service, charitable organizations
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 4, 2015
Referred to the Subcommittee on Health.
May 21, 2015
Referred to the House Committee on Ways and Means.
May 21, 2015
Introduced in House
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 Latest action June 4, 2015

Referred to the Subcommittee on Health.

 Plain-English summary Congressional Research Service

Supporting Emergency Responders Volunteer Efforts Act of 2015 or the SERVE Act of 2015

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2535: SERVE Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2535/
MLA
"H.R. 2535: SERVE Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2535/.
Bluebook (legal)
H.R. 2535, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2535/.
Markdown link
[H.R. 2535: SERVE Act of 2015](https://openamerica.io/bill/114-HR-2535/)
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