[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 606 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 606

To amend the Internal Revenue Code of 1986 to exclude from gross income 
 mileage reimbursements to volunteer emergency medical responders and 
   volunteer firefighters and to increase the mileage allowance for 
charitable contributions for the benefit of volunteer fire departments, 
                        and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 22, 2007

  Mr. Hayes 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 exclude from gross income 
 mileage reimbursements to volunteer emergency medical responders and 
   volunteer firefighters and to increase the mileage allowance for 
charitable contributions for the benefit of volunteer fire departments, 
                        and for other purposes.

    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 Emergency Responder Fair 
Mileage Act of 2007''.

SEC. 2. MILEAGE REIMBURSEMENTS TO VOLUNTEER EMERGENCY MEDICAL 
              RESPONDERS AND FIREFIGHTERS EXCLUDED FROM GROSS INCOME.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 
139A the following new section:

``SEC. 139B. MILEAGE REIMBURSEMENTS TO VOLUNTEER EMERGENCY MEDICAL 
              RESPONDERS AND FIREFIGHTERS.

    ``(a) In General.--Gross income of an individual does not include 
amounts received from a qualified volunteer fire department (as defined 
in section 150(e)(2)) as reimbursement of operating expenses with 
respect to use of a passenger automobile for the benefit of the 
qualified volunteer fire department. The preceding sentence shall apply 
only to the extent that the expenses which are reimbursed would be 
deductible under this chapter if section 274(d) were applied--
            ``(1) by using the standard mileage rate in effect under 
        section 162(a) for operating an automobile for business 
        purposes, and
            ``(2) as if the individual were an employee of the 
        qualified volunteer fire department.
    ``(b) Application to Volunteer Services Only.--Subsection (a) shall 
not apply with respect to any expenses relating to the performance of 
services for compensation.
    ``(c) No Double Benefit.--A taxpayer may not claim a deduction 
under any other provision of this title with respect to the expenses 
under subsection (a).''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 is amended by inserting after the item 
relating to section 139A the following new item:

``Sec. 139B. Mileage reimbursements to volunteer emergency medical 
                            responders and firefighters.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.

SEC. 3. DEDUCTION FOR VOLUNTEER EMERGENCY MEDICAL RESPONDERS AND 
              FIREFIGHTERS MILEAGE CONTRIBUTIONS.

    (a) In General.--Subsection (i) of section 170 of the Internal 
Revenue Code of 1986 (relating to standard mileage rate for use of 
passenger automobile) is amended to read as follows:
    ``(i) Mileage Rates for Use of Passenger Automobile.--
            ``(1) Standard rates.--For purposes of computing the 
        deduction under this section for use of a passenger automobile, 
        the standard mileage rate shall be 14 cents per mile.
            ``(2) Volunteer emergency medical responders and 
        firefighters.--
                    ``(A) In general.--In the case of an individual 
                using a passenger automobile for the benefit of a 
                qualified volunteer fire department (as defined in 
                section 150(e)(2)), in lieu of the standard mileage 
                rate specified in paragraph (1), the standard mileage 
                rate shall be the rate in effect under section 162(a) 
                for operating an automobile for business purposes.
                    ``(B) Deduction for individuals not itemizing 
                deductions.--In the case of an individual who does not 
                itemize deductions for a taxable year, there shall be 
                taken into account as a volunteer emergency responder 
                mileage contribution under section 63 an amount equal 
                to the amount allowable under subsection (a) for the 
                taxable year by reason of subparagraph (A) (determined 
                without regard to any carryover).''.
    (b) Deduction Allowed Whether or Not Individual Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting before the last sentence at the end the following new 
paragraph:
            ``(21) Volunteer emergency responder mileage 
        contribution.--That portion of the amount allowable under 
        section 170(a) which is taken as a volunteer emergency 
        responder mileage contribution under section 170(i)(2).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.
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