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United States · Bill · HR

H.R. 4248 (97th)

Volunteer Fire Department and Rescue Squad Act of 1981

referredUnited States· United States Congress· EN

Introduced

23 July 1981

Last action

23 July 1981 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Coyne, James K. [R-PA-8], Rep. Howard, James J. [D-NJ-3], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Murphy, Austin J. [D-PA-20], Rep. Hutto, Earl [D-FL-1], Rep. Roe, Robert A. [D-NJ-8], Rep. Neal, Stephen L. [D-NC-5], Rep. Burgener, Clair W. [R-CA-43], Rep. Rahall, Nick J., II [D-WV-3], Rep. LeBoutillier, John [R-NY-6], Rep. Campbell, Carroll A., Jr. [R-SC-4], Rep. Ottinger, Richard L. [D-NY-20], Rep. Martin, David O'B. [R-NY-26], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. McCollum, Bill [R-FL-8], Rep. Dyson, Roy [D-MD-1]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Volunteer Fire Department and Rescue Squad Act of 1981 - Amends the Internal Revenue Code to provide that bonds issued by a volunteer fire department to finance the acquisition, construction, reconstruction, or improvement of firefighting property shall be treated as obligations of a local government and the interest on such bonds shall be excluded from gross income. Provides that a volunteer fire department qualifies for such tax treatment of its bonds if it: (1) is organized and operated to provide firefighting services in an area which does not have any other firefighting services; (2) is required by a local government to furnish firefighting services; and (3) makes no charge for its services.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 23 July 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 July 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 July 1981

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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