There is one summary for H.R.2601. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (05/21/2009)

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.