[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5811 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5811

  To amend the Internal Revenue Code of 1986 to provide a charitable 
   deduction for the service of volunteer firefighters and emergency 
                     medical and rescue personnel.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 9, 2014

 Mr. McKinley (for himself and Mr. Loebsack) 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 provide a charitable 
   deduction for the service of volunteer firefighters and emergency 
                     medical and rescue personnel.

    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 Responders Tax 
Deduction Act''.

SEC. 2. ALLOWANCE OF CHARITABLE DEDUCTION FOR THE SERVICE OF VOLUNTEER 
              FIREFIGHTERS AND EMERGENCY MEDICAL AND RESCUE PERSONNEL.

    (a) In General.--Section 170 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (p) as subsection (q) and by 
inserting after subsection (o) the following new subsection:
    ``(p) Service of Volunteer Firefighters and Emergency Medical 
Personnel Treated as Charitable Contribution.--
            ``(1) In general.--Each hour of qualified services rendered 
        by an individual as a bona fide volunteer shall be treated for 
        purposes of this section as a contribution of $20 to the 
        organization to which such services are rendered.
            ``(2) Limitation.--Not more than 300 hours of qualified 
        services shall be taken into account under paragraph (1) with 
        respect to any individual for any taxable year.
            ``(3) Definitions.--For purposes of this subsection--
                    ``(A) Bona fide volunteer.--An individual shall be 
                treated as a bona fide volunteer if the only 
                compensation received by such individual for performing 
                qualified services is in the form of--
                            ``(i) reimbursement for (or a reasonable 
                        allowance for) reasonable expenses incurred in 
                        the performance of such services, or
                            ``(ii) reasonable benefits (including 
                        length of service awards), and fees for such 
                        services, customarily paid by eligible 
                        employers in connection with the performance of 
                        such services by volunteers.
                    ``(B) Qualified services.--The term `qualified 
                services' means fire fighting and prevention services, 
                emergency medical services, ambulance services, civil 
                air patrol, and emergency rescue services. Such term 
                shall include all training and training-related 
                activities related to the services described in the 
                preceding sentence which are required or authorized by 
                the organization referred to in paragraph (1).
            ``(4) Verification.--A contribution to which this 
        subsection applies shall be verified in such manner as the 
        Secretary may provide.
            ``(5) Inflation adjustment.--In the case of any taxable 
        year beginning in a calendar year after 2015, the $20 amount 
        contained in paragraph (1) shall be increased by an amount 
        equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins determined by substituting 
                `calendar year 2014' for `calendar year 1992' in 
                subparagraph (B) thereof.
        Any increase determined under the preceding sentence which is 
        not a multiple of $1 shall be rounded to the nearest multiple 
        of $1.''.
    (b) 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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