A bill to amend the Internal Revenue Code of 1954 to provide a credit against income tax for individuals who perform voluntary services for certain public service organizations.

Amends the Internal Revenue Code to allow an income tax credit for individuals who perform voluntary services for certain public service organizations.

Limits such credit to $750 for a taxable year. Requires an individual to perform at least 50 hours of volunteer service for one or more qualified public service organizations in order to quality for such credit.