[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6002 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 6002

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
       certain travel expenses of qualified emergency volunteers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 28, 2006

  Mrs. Kelly 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 a deduction for 
       certain travel expenses of qualified emergency volunteers.

    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/Emergency 
Medical Service Gas Price Relief Act of 2006''.

SEC. 2. ALLOWANCE OF DEDUCTION FOR TRAVEL EXPENSES OF EMERGENCY 
              VOLUNTEERS.

    (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. TRAVEL EXPENSES OF EMERGENCY VOLUNTEERS.

    ``(a) Allowance of Deduction.--In the case of a qualified emergency 
volunteer, there shall be allowed as a deduction for the taxable year 
an amount equal to the qualified travel expenses paid or incurred by 
the qualified emergency volunteer during the taxable year.
    ``(b) Dollar Limitation.--The amount allowed as a deduction under 
subsection (a) with respect to a qualified emergency volunteer for any 
taxable year shall not exceed $250.
    ``(c) Qualified Emergency Volunteer.--For purposes of this section, 
the term `qualified emergency volunteer' means a volunteer who provides 
firefighting or emergency medical services in conjunction with a 
qualified volunteer fire department (as defined in section 150(e)).
    ``(d) Qualified Travel Expenses.--For purposes of this section, the 
term `qualified travel expenses' means--
            ``(1) the distance traveled by the qualified emergency 
        volunteer in a motor vehicle (as defined in section 30(c)(2)) 
        owned by such volunteer to and from a qualified volunteer fire 
        department (as defined in section 150(e)) or the scene of an 
        emergency with respect to which such volunteer provides 
        firefighting or emergency medical services, multiplied by
            ``(2) the standard mileage rate (as defined in section 
        170(i)).
    ``(e) Denial of Double Benefit.--No deduction shall be allowed 
under subsection (a) for any expense for which a deduction or credit is 
allowed under any other provision of this chapter.''.
    (b) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the item 
relating to section 224 and by inserting after section 223 the 
following new items:

``Sec. 224. Travel expenses of emergency volunteers.
``Sec. 225. Cross reference.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2006.
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