text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Supporting Emergency Responders 
  Volunteer Efforts Act of 2009'' or the ``SERVE Act of 2009''.
  
  SEC. 2. REFUNDABLE CREDIT FOR BONA FIDE VOLUNTEER MEMBERS OF VOLUNTEER 
                EMERGENCY RESPONSE ORGANIZATIONS.
  
      (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
  of the Internal Revenue Code of 1986 (relating to refundable credits) 
  is amended by inserting after section 36A the following new section:
  
  ``SEC. 36B. BONA FIDE VOLUNTEER MEMBERS OF VOLUNTEER EMERGENCY RESPONSE 
                ORGANIZATIONS.
  
      ``(a) In General.--In the case of an individual who at any time 
  during the taxable year is a bona fide volunteer member of a qualified 
  volunteer emergency response organization, there shall be allowed as a 
  credit against the tax imposed by this subtitle the amount of $1,000.
      ``(b) Definitions.--For purposes of this section--
              ``(1) Bona fide volunteer member of a qualified volunteer 
          emergency response organization.--
                      ``(A) In general.--An individual shall be treated 
                  as a bona fide volunteer of a qualified volunteer 
                  emergency response organization for purposes of this 
                  section if--
                              ``(i) the only compensation received by 
                          such individual for performing qualified 
                          services is in the form of--
                                      ``(I) reimbursement for (or a 
                                  reasonable allowance for) reasonable 
                                  expenses incurred in the performance of 
                                  such services, or
                                      ``(II) reasonable benefits 
                                  (including length of service awards), 
                                  and nominal fees for such services, 
                                  customarily paid by eligible employers 
                                  in connection with the performance of 
                                  such services by volunteers, and
                              ``(ii) the aggregate amount of such 
                          compensation for the taxable year for providing 
                          qualified services does not exceed an amount 
                          equal to the annual limitation.
                      ``(B) Annual limitation.--For purposes of 
                  subparagraph (A), the annual limitation is an amount 
                  equal to the product of--
                              ``(i) the minimum wage in effect under 
                          section 6(a)(1) of the Fair Labor Standards Act 
                          of 1938 (29 U.S.C. 206(a)(1)) on the first day 
                          of the calendar year beginning in the taxable 
                          year, multiplied by
                              ``(ii) 2,080 hours.
                      ``(C) Service limitation.--An individual shall be 
                  treated as a bona fide volunteer described in 
                  subparagraph (A) for a taxable year only if such 
                  individual has served as a volunteer performing 
                  qualified services for more than 6 months in such 
                  taxable year and provided more than 40 hours of such 
                  service.
                      ``(D) Training and certification requirements.--An 
                  individual shall not be treated as a bona fide 
                  volunteer described in subparagraph (A) for any period 
                  for which the individual fails to meet all applicable 
                  training and certification requirements of the 
                  qualified volunteer emergency response organization for 
                  which such individual volunteers.
                      ``(E) Coordination with exclusion.--Amounts 
                  excluded from gross income under section 139B shall not 
                  be taken into account for purposes of subparagraph (A).
              ``(2) Qualified services.--For purposes of this paragraph, 
          the term `qualified services' means fire fighting and 
          prevention services, emergency medical services, and ambulance 
          services.
              ``(3) Qualified volunteer emergency response 
          organization.--The term `qualified volunteer emergency response 
          organization' has the meaning given such term by section 
          139B(c)(3).''.
      (b) Conforming Amendments.--
              (1) Paragraph (2) of section 1324(b) of title 31, United 
          States Code, is amended by inserting ``36B,'' after ``section 
          36A,''.
              (2) The table of sections for subpart C of part IV of 
          subchapter A of chapter 1 of the Internal Revenue Code of 1986 
          is amended by inserting after the item relating to section 36A 
          the following new item:
  
  ``Sec. 36B. Bona fide volunteer members of volunteer emergency response 
                              organizations.''.
      (c) Effective Date.--The amendments made by this section shall 
  apply to taxable years beginning after the date of the enactment of 
  this Act.
target: Supporting Emergency Responders Volunteer Efforts Act of 2009 or the SERVE Act of 2009 - Amends the Internal Revenue Code to allow a $1,000 refundable tax credit for individuals who are bona fide volunteer members of a qualified volunteer emergency response organization who provide firefighting and prevention services, emergency medical services, and ambulance services.
feat_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.