I 
109TH CONGRESS 
2D SESSION 
H. R. 5693 
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 
JUNE 28, 2006 
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 con-
tributions for the benefit of volunteer fire departments, 
and for other purposes. 
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 Emergency 
Responder Fair Mileage Act of 2006’’. 
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SEC. 
2. 
MILEAGE 
REIMBURSEMENTS 
TO 
VOLUNTEER 
EMERGENCY 
MEDICAL 
RESPONDERS 
AND 
FIREFIGHTERS EXCLUDED FROM GROSS IN-
COME. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 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 volun-
teer 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 reim-
bursed would be deductible under this chapter if section 
274(d) were applied— 
‘‘(1) by using the standard mileage rate in ef-
fect under section 162(a) for operating an auto-
mobile 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 
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expenses relating to the performance of services for com-
pensation. 
‘‘(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 fol-
lowing new item: 
‘‘Sec. 139B. Mileage reimbursements to volunteer emergency medical respond-
ers and firefighters.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
SEC. 3. DEDUCTION FOR VOLUNTEER EMERGENCY MED-
ICAL RESPONDERS AND FIREFIGHTERS MILE-
AGE 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 com-
puting the deduction under this section for use of a 
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passenger automobile, the standard mileage rate 
shall be 14 cents per mile. 
‘‘(2) VOLUNTEER
EMERGENCY
MEDICAL
RE-
SPONDERS AND FIREFIGHTERS.— 
‘‘(A) IN GENERAL.—In the case of an indi-
vidual 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 in-
dividual 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 carry-
over).’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT INDI-
VIDUAL ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
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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, 2006. 
Æ 
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