[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 346 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 346

     To amend the Internal Revenue Code of 1986 to allow volunteer 
         firefighters a deduction for personal safety clothing.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 2005

  Mr. Platts introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to allow volunteer 
         firefighters a deduction for personal safety clothing.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Volunteer Firefighter Tax Relief Act 
of 2005''.

SEC. 2. DEDUCTION FOR PERSONAL SAFETY CLOTHING OF VOLUNTEER 
              FIREFIGHTERS.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. PERSONAL SAFETY CLOTHING OF VOLUNTEER FIREFIGHTERS.

    ``In the case of an individual who is a volunteer with a volunteer 
fire department, there shall be allowed as a deduction an amount equal 
to the amount paid during the taxable year for personal safety clothing 
(including helmets and boots) designed for use, and to be used by such 
individual, in performing fire fighting services for such department.''
    (b) Deduction Allowed Whether or not Taxpayer Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting before the last sentence thereof the following new paragraph:
            ``(21) Personal safety clothing of volunteer 
        firefighters.--The deduction allowed by section 224.''.
    (c) Clerical Amendment.--The table of sections for such part VII is 
amended by striking the last item and inserting the following new item:

``Sec. 224. Personal safety clothing of volunteer firefighters.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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