BONDS ISSUED BY VOLUNTEER FIRE DEPARTMENTS.

SEC. 6182. BONDS ISSUED BY VOLUNTEER FIRE DEPARTMENTS. (a) Overlapping Areas.—Paragraph (2) of section 150(e) of the 1986 Code (relating to bonds of certain volunteer fire departments) is amended by adding at the end thereof the following new sentence: “For purposes of subparagraph (A), other firefighting services provided in an area shall be disregarded in determining whether an organization is a qualified volunteer fire department if such other firefighting services are provided by a qualified volunteer fire department (determined with the application of this sentence) and such organization and the provider of such other services have been continuously providing firefighting services to such area since January 1, 1981.” (b) Acquisition of Land Permitted.—Subparagraph (B) of section 150(e)(1) of the 1986 Code is amended by inserting “(including land which is functionally related and subordinate thereto)” after “a firehouse”. (c) Effective Date.—The amendments made by this section shall apply to bonds issued after the date of the enactment of this Act.