United States · Bill · S
S. 625 (109th)
SERVE Act of 2005
Introduced
15 March 2005
Last action
15 March 2005 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Charles Schumer, Sen. Landrieu, Mary L. [D-LA], Sen. Vitter, David [R-LA]
Subjects
Taxation
Source updated
10 February 2026
Summary
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
15 March 2005
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
15 March 2005
Introduced
Sponsor introductory remarks on measure. (CR S2739-2740)
Source: IntroReferral
15 March 2005
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 15 March 2005 · Official file
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 15 March 2005
Introduced in Senate (PDF)
Introduced in Senate · EN · 15 March 2005
Introduced in Senate
summary · EN · 15 March 2005
Sponsors
- Charles Schumer · D · Sponsor
- Sen. Landrieu, Mary L. [D-LA] · D · Cosponsor
- Sen. Vitter, David [R-LA] · R · Cosponsor
- · ssfi00 · Standing
Related records
- related to → To amend the Internal Revenue Code of 1986 to allow a $1,000 refundable credit for individuals who are active members of volunteer firefighting and emergency medical service organizations.
- related to → Volunteer Firefighter Recruitment and Retention Act of 2006
- related to → Volunteer Firefighter and Emergency Medical Service Incentive Act of 2006
- related to → SERVE Act of 2005
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/625
- Open data entity: https://api.congress.gov/v3/bill/109/s/625
- us · 109-s-625 · source updated 10 February 2026