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Tax Deduction for Volunteer Firefighters and Emergency Personnel Service

This bill introduces a new tax deduction for individuals volunteering as firefighters, emergency medical, or rescue personnel. Each hour of qualified volunteer service will be treated as a $20 charitable contribution, directly reducing the volunteer's taxable income. This provides a financial benefit to those who dedicate their time to public safety and encourages greater participation in essential emergency services.
Key points
Volunteers can deduct $20 for every hour of qualified service (firefighting, emergency medical, search and rescue, civil air patrol).
The maximum annual deduction is capped at 300 hours per individual, totaling up to $6,000 per year.
The deduction is available even for taxpayers who do not itemize their deductions.
The $20 amount will be adjusted annually for inflation starting in the 2025 tax year.
The changes apply to tax years beginning after December 31, 2023.
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Status: Expired
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Additional Information
Print number: 118_HR_3104
Sponsor: Rep. Molinaro, Marcus J. [R-NY-19]
Process start date: 2023-05-05