,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #ehaa  ,,in ,,the ,,house ,,of  
,,representatives  ,december #i1 #bjad  
,mr4 ,mc,kinley 7for himself and ,mr4   
,loebsack7 introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide a charitable 
deduction for the service of volunteer  
firefighters and emergency medical and  
rescue personnel4  #a4 ,short title     
,this ,act may be cited as the          
,volunteer ,emergency ,responders ,tax  
,deduction ,act4  #b4 ,allowance of     
charitable deduction for the service of 
volunteer firefighters and emergency    
medical and rescue personnel  7a7 ,in   
general ,section #agj of the ,internal  
,revenue ,code of #aihf is amended by   
redesignating subsection 7p7 as         
subsection 7q7 and by inserting after   
subsection 7o7 the following new        
subsection3  7p7 ,service of volunteer  
firefighters and emergency medical      

personnel treated as charitable         
contribution  7#a7 ,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 #bj to the 
organization to which such services are 
rendered4  7#b7 ,limitation ,not more   
than #cjj hours of qualified services   
shall be taken into account under       
paragraph 7#a7 with respect to any      
individual for any taxable year4  7#c7  
,definitions ,for purposes of this      
subsection--  7,a7 ,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--  7i7 reimbursement for   
7or a reasonable allowance for7         
reasonable expenses incurred in the     
performance of such services1 or  7ii7  
reasonable benefits 7including length of
 service awards71 and fees for such     
services1 customarily paid by eligible  

employers in connection with the        
performance of such services by         
volunteers4  7,b7 ,qualified services   
,the term qualified services means fire 
fighting and prevention services1       
emergency medical services1 ambulance   
services1 civil air patrol1 and         
emergency rescue services4 ,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 7#a74  7#d7             
,verification ,a contribution to which  
this subsection applies shall be        
verified in such manner as the          
,secretary may provide4  7#e7 ,inflation
 adjustment ,in the case of any taxable 
year beginning in a calendar year after 
#bjae1 the #bj amount contained in      
paragraph 7#a7 shall be increased by an 
amount equal to--  7,a7 such dollar     
amount1 multiplied by  7,b7 the         
cost-of-living adjustment determined    

under section #a7;f77#c7 for the        
calendar year in which the taxable year 
begins determined by substituting       
calendar year #bjad for calendar year   
#aiib in subparagraph 7,b7 thereof4     
,any increase determined under the      
preceding sentence which is not a       
multiple of #a shall be rounded to the  
nearest multiple of #a4  4  7b7         
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4