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.
Actions
Mar 15, 2005
Read twice and referred to the Committee on Finance.
Mar 15, 2005
Sponsor introductory remarks on measure. (CR S2739-2740)