There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/22/2004)

Volunteer First Responders Tax Relief Act of 2004 - Amends the Internal Revenue Code to allow a refundable tax credit of $500 to an individual who volunteers for more than half of the taxable year with a public safety organization, including any organization of firefighters, emergency medical personnel, or other first responders to emergencies.