This bill changes the federal tax code to treat hours of volunteer service by certain emergency responders as a charitable contribution. It would let each hour of qualifying volunteer service count as a $20 contribution to the organization the volunteer serves. A person could claim up to 300 hours per year under this rule. The bill lists the kinds of work that qualify: fire fighting and prevention, emergency medical and rescue services, ambulance services, civil air patrol, and search and rescue. Required or authorized training and training-related activities also count. The bill defines a "bona fide volunteer" as someone who receives only reimbursement for reasonable expenses or modest benefits and fees customarily paid to volunteers. It requires verification of the service in a way the Treasury Secretary will set. The $20 per hour amount is indexed for inflation after 2026. Services performed while serving as a Member of Congress are excluded. The bill also changes tax rules so people who do not itemize deductions can claim this deduction. The changes would apply to tax years beginning after December 31, 2025.
No publicly available information on estimated federal revenue effects, cost to administer, or other budget impacts is provided in the bill text.
No publicly available information on proponents' stated reasons or arguments is included in the bill text.
No publicly available information on opponents' stated reasons or arguments is included in the bill text.