I 111th CONGRESS 1st Session H. R. 1434 IN THE HOUSE OF REPRESENTATIVES March 11, 2009 Mr. Boozman 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.

1.

Short title

This Act may be cited as the Volunteer Firefighter/Emergency Medical Service Gas Price Relief Act of 2009.

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:

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 emergency response organization (as defined in section 139B). (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 emergency response organization (as defined in section 139B) 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)

Deduction allowed whether or not taxpayer itemizes other deductions

Subsection (a) of section 62 of such Code (defining adjusted gross income) is amended by inserting before the last sentence the following new paragraph: (22)

Travel expenses of emergency volunteers

The deduction allowed by section 224. . (c)

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. . (d)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2008.