Bill > HR5905

This bill amends the Internal Revenue Code to provide a charitable deduction for volunteer firefighters and emergency medical personnel by allowing them to claim a $20 tax deduction for each hour of qualified volunteer service, up to 300 hours per year. A "bona fide volunteer" is defined as someone who receives only minimal compensation, such as expense reimbursements or modest benefits, for their service. Qualified services include fire fighting, emergency medical and rescue services, ambulance services, civil air patrol, and search and rescue services, along with related training activities. The bill specifies that Members of Congress cannot claim this deduction, and the $20 per hour amount will be adjusted annually for inflation starting in 2027. The deduction can be claimed by both itemizing and non-itemizing taxpayers, providing a new tax benefit to recognize the critical community service performed by volunteers in emergency response roles. This legislation aims to support and incentivize volunteer emergency service by offering a modest financial recognition of their important contributions to public safety.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/5905/all-info