I 
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 emer-
gency volunteers. 
Be it enacted by the Senate and House of Representa-
tives 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 EX-
PENSES OF EMERGENCY VOLUNTEERS. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
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by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. TRAVEL EXPENSES OF EMERGENCY VOLUN-
TEERS. 
‘‘(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 quali-
fied emergency volunteer for any taxable year shall not 
exceed $250. 
‘‘(c) QUALIFIED
EMERGENCY
VOLUNTEER.—For 
purposes of this section, the term ‘qualified emergency vol-
unteer’ 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 de-
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fined in section 150(e)) or the scene of an emer-
gency with respect to which such volunteer provides 
firefighting or emergency medical services, multi-
plied 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. 
Æ 
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