109 HR 346 IH: Volunteer Firefighter Tax Relief Act of 2005 U.S. House of Representatives 2005-01-25 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 109th CONGRESS 1st Session H. R. 346 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.

1.

Short title

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

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:

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.