Bill Summary
The "Helping Our Heroes Act" is proposed legislation aimed at providing a tax incentive for volunteer firefighters and emergency medical and rescue personnel by allowing a charitable deduction for their service. The key provisions of the bill include:
1. **Charitable Deduction**: For each hour of qualified service rendered by bona fide volunteers, the bill proposes that individuals can deduct $20 as a charitable contribution on their tax returns.
2. **Service Limit**: Volunteers can claim this deduction for a maximum of 300 hours of qualified services per taxable year.
3. **Definition of Qualified Services**: The bill defines "qualified services" to include firefighting, emergency medical services, ambulance services, civil air patrol, and search and rescue operations, as well as related training activities.
4. **Bona Fide Volunteer**: To qualify for the deduction, individuals must be considered bona fide volunteers, meaning the only compensation they receive is for reasonable expenses or customary benefits related to their volunteer work.
5. **Inflation Adjustment**: Starting in taxable years after 2026, the $20 deduction amount will be adjusted for inflation based on the cost-of-living.
6. **Exclusion for Members of Congress**: Services performed by individuals who are currently serving as Members of Congress will not qualify for this deduction.
7. **Effective Date**: The provisions of this act would take effect for taxable years beginning after December 31, 2025.
Overall, this legislation seeks to recognize and incentivize the contributions of volunteer emergency service personnel through tax deductions, encouraging more individuals to participate in these vital community services.
Possible Impacts
The "Helping Our Heroes Act," which amends the Internal Revenue Code to provide a charitable deduction for the service of volunteer firefighters and emergency medical and rescue personnel, could have several effects on individuals and communities. Here are three examples:
1. **Increased Volunteer Participation**: By providing a financial incentive through a charitable deduction for hours spent volunteering, the legislation could encourage more individuals to become volunteer firefighters or emergency responders. This could lead to an increase in the number of volunteers, enhancing the capacity of local fire departments and emergency services to respond to emergencies, ultimately improving community safety and preparedness.
2. **Financial Relief for Volunteers**: Many volunteer firefighters and emergency personnel often incur expenses related to their training and service, such as uniforms, equipment, and transportation. The ability to claim a deduction for their volunteer hours (valued at $20 per hour, up to 300 hours) may provide significant financial relief. This could help alleviate some of the financial burdens associated with their volunteer work, making it more feasible for individuals to continue their service without facing monetary strain.
3. **Recognition and Valuation of Volunteer Work**: The legislation formally recognizes the contributions of volunteer firefighters and emergency medical personnel by assigning a monetary value to their service. This recognition may enhance the perception of volunteer work within communities, encouraging a culture of appreciation and support for those who serve. It could also pave the way for more community engagement and fundraising efforts, as people may be more motivated to support local volunteer initiatives that are vital for public safety.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5905 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 5905
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
November 4, 2025
Mr. Bresnahan (for himself and Mr. Harder of California) 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 ``Helping Our Heroes 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--
(1) by redesignating subsection (q) as subsection (r), and
(2) by inserting after subsection (p) the following new
subsection:
``(q) 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 and rescue services, ambulance
services, civil air patrol, and search and 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 2026, 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 2025' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
Any increase determined under the preceding sentence which is
not a multiple of $1 shall be rounded to the nearest multiple
of $1.
``(6) Exclusion for members of congress.--Services rendered
during any period with respect to which such individual is a
Member of Congress (as defined in section 2106 of title 5,
United States Code) shall not be treated as qualified services
for purposes of this subsection.''.
(b) Allowance of Deduction to Individuals Who Do Not Elect To
Itemize Deductions.--Section 63(b) of such Code is amended by striking
paragraph (4) and inserting the following new paragraph:
``(4) so much of the deduction allowed under section 170
for the taxable year as does not exceed the amount of such
deduction which would be determined if only contributions
treated as made under section 170(q) by reason of services
rendered during such taxable year were taken into account.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
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