I 

114TH CONGRESS 

1ST SESSION H. R. 343 

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 

JANUARY 14, 2015 

Mr. MCKINLEY (for himself, Mr. LOEBSACK, Mr. LANCE, Mr. JENKINS of 

West Virginia, Mr. CARNEY, Mr. MCDERMOTT, Mr. MESSER, Mr. MOONEY of West Virginia, and Mrs. BUSTOS) 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Volunteer Emergency 

5 Responders Tax Deduction Act’’. 


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1 SEC. 2. ALLOWANCE OF CHARITABLE DEDUCTION FOR THE 

2 SERVICE OF VOLUNTEER FIREFIGHTERS AND 

3 EMERGENCY MEDICAL AND RESCUE PER4 SONNEL. 

5 (a) IN GENERAL.—Section 170 of the Internal Rev6 enue Code of 1986 is amended by redesignating subsection 

7 (p) as subsection (q) and by inserting after subsection (o) 

8 the following new subsection: 

9 ‘‘(p) SERVICE OF VOLUNTEER FIREFIGHTERS AND

10 EMERGENCY MEDICAL PERSONNEL TREATED AS CHARI11 TABLE CONTRIBUTION.— 

12 ‘‘(1) IN GENERAL.—Each hour of qualified 

13 services rendered by an individual as a bona fide vol14 unteer shall be treated for purposes of this section 

15 as a contribution of $20 to the organization to which 

16 such services are rendered. 

17 ‘‘(2) LIMITATION.—Not more than 300 hours 

18 of qualified services shall be taken into account 

19 under paragraph (1) with respect to any individual 

20 for any taxable year. 

21 ‘‘(3) DEFINITIONS.—For purposes of this sub22 section— 

23 ‘‘(A) BONA FIDE VOLUNTEER.—An indi24 vidual shall be treated as a bona fide volunteer 

25 if the only compensation received by such indiVerDate Sep 11 2014 21:34 Jan 22, 2015 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H343.IH H343

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•HR 343 IH

1 vidual for performing qualified services is in the 

2 form of— 

3 ‘‘(i) reimbursement for (or a reason4 able allowance for) reasonable expenses in5 curred in the performance of such services, 

6 or 

7 ‘‘(ii) reasonable benefits (including 

8 length of service awards), and fees for such 

9 services, customarily paid by eligible em10 ployers in connection with the performance 

11 of such services by volunteers. 

12 ‘‘(B) QUALIFIED SERVICES.—The term 

13 ‘qualified services’ means fire fighting and pre14 vention services, emergency medical and rescue 

15 services, ambulance services, civil air patrol, 

16 and search and rescue services. Such term shall 

17 include all training and training-related activi18 ties related to the services described in the pre19 ceding sentence which are required or author20 ized by the organization referred to in para21 graph (1). 

22 ‘‘(4) VERIFICATION.—A contribution to which 

23 this subsection applies shall be verified in such man24 ner as the Secretary may provide. 


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•HR 343 IH

1 ‘‘(5) INFLATION ADJUSTMENT.—In the case of 

2 any taxable year beginning in a calendar year after 

3 2015, the $20 amount contained in paragraph (1) 

4 shall be increased by an amount equal to— 

5 ‘‘(A) such dollar amount, multiplied by 

6 ‘‘(B) the cost-of-living adjustment deter7 mined under section 1(f)(3) for the calendar 

8 year in which the taxable year begins deter9 mined by substituting ‘calendar year 2014’ for 

10 ‘calendar year 1992’ in subparagraph (B) 

11 thereof. 

12 Any increase determined under the preceding sen13 tence which is not a multiple of $1 shall be rounded 

14 to the nearest multiple of $1.’’. 

15 (b) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years beginning after 

17 December 31, 2014. 

Æ 


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