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Tax Deduction for Volunteer Firefighters and Emergency Responders' Service

This law creates a new tax deduction for individuals who volunteer their time in critical emergency roles, such as firefighting and medical rescue. Volunteers can deduct $20 for every hour of service from their taxable income, aiming to financially support those who dedicate their time to public safety. Crucially, this deduction is available even to taxpayers who do not itemize their deductions.
Key points
Volunteers (firefighters, EMTs, search and rescue) can deduct $20 for every hour of qualified service from their income.
The annual limit for this deduction is 300 hours, resulting in a maximum tax benefit of $6,000 per year.
The deduction is accessible even to taxpayers who take the standard deduction (non-itemizers).
The $20 hourly rate will be adjusted annually for inflation starting in 2027.
article Official text account_balance Process page
Introduced
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Additional Information
Print number: 119_HR_5905
Sponsor: Rep. Bresnahan, Robert P. [R-PA-8]
Process start date: 2025-11-04
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Helping Our Heroes Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_5905.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-11-04.

What are the main provisions?

Key points include:

  • Volunteers (firefighters, EMTs, search and rescue) can deduct $20 for every hour of qualified service from their income.
  • The annual limit for this deduction is 300 hours, resulting in a maximum tax benefit of $6,000 per year.
  • The deduction is accessible even to taxpayers who take the standard deduction (non-itemizers).
  • The $20 hourly rate will be adjusted annually for inflation starting in 2027.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Bresnahan, Robert P. [R-PA-8].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-31.

CATEGORIES

Taxes Security