,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ehaa  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #i1 #bjad    
,mr4 ,mc,kinley 7= himself & ,mr4       
,loebsack7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide a      
*>itable d$uction = ! s]vice ( volunte] 
firefight]s & em]g5cy m$ical & rescue   
p]sonnel4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,volunte] ,em]g5cy         
,respond]s ,tax ,d$uction ,act4  #b4    
,all[ance ( *>itable d$uction = ! s]vice
 ( volunte] firefight]s & em]g5cy m$ical
 & rescue p]sonnel  7a7 ,9 g5]al        
,section #agj ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by r$esignat+         
subsection 7p7 z subsection 7q7 & by    
ins]t+ aft] subsection 7o7 ! foll[+ new 
subsection3  7p7 ,s]vice ( volunte]     
firefight]s & em]g5cy m$ical p]sonnel   
treat$ z *>itable contribution  7#a7 ,9 
g5]al ,ea* h\r ( qualifi$ s]vices r5d]$ 
by an individual z a bona fide volunte] 

%all be treat$ = purposes ( ?is section 
z a contribution ( #bj to ! organization
 to :i* su* s]vices are r5d]$4  7#b7    
,limitation ,n m ?an #cjj h\rs (        
qualifi$ s]vices %all be tak5 into      
acc\nt "u p>agraph 7#a7 ) respect to any
 individual = any taxable ye>4  7#c7    
,def9itions ,= purposes ( ?is           
subsection--  7,a7 ,bona fide volunte]  
,an individual %all be treat$ z a bona  
fide volunte] if ! only comp5sation     
receiv$ by su* individual = p]=m+       
qualifi$ s]vices is 9 ! =m (--  7i7     
reimbursem5t = 7or a reasonable all[ance
 =7 reasonable exp5ses incurr$ 9 !      
p]=mance ( su* s]vices1 or  7ii7        
reasonable b5efits 7includ+ l5g? (      
s]vice aw>ds71 & fees = su* s]vices1    
cu/om>ily paid by eligible employ]s 9   
connection ) ! p]=mance ( su* s]vices by
 volunte]s4  7,b7 ,qualifi$ s]vices ,!  
t]m qualifi$ s]vices means fire fight+ &
 prev5tion s]vices1 em]g5cy m$ical      
s]vices1 ambulance s]vices1 civil air   
patrol1 & em]g5cy rescue s]vices4 ,su*  

t]m %all include all tra9+ &            
tra9+-relat$ activities relat$ to !     
s]vices describ$ 9 ! prec$+ s5t5ce :i*  
are requir$ or au?oriz$ by !            
organization ref]r$ to 9 p>agraph 7#a74 
7#d7 ,v]ification ,a contribution to :i*
 ?is subsection applies %all be v]ifi$ 9
 su* mann] z ! ,secret>y may provide4   
7#e7 ,inflation adju/m5t ,9 ! case ( any
 taxable ye> beg9n+ 9 a cal5d> ye> aft] 
#bjae1 ! #bj am\nt conta9$ 9 p>agraph   
7#a7 %all be increas$ by an am\nt equal 
to--  7,a7 su* doll> am\nt1 multipli$ by
  7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u 
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
! taxable ye> beg9s det]m9$ by sub/itut+
 cal5d> ye> #bjad = cal5d> ye> #aiib 9  
subp>agraph 7,b7 !re(4  ,any increase   
det]m9$ "u ! prec$+ s5t5ce :i* is n a   
multiple ( #a %all be r\nd$ to ! ne>e/  
multiple ( #a4  4  7b7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft] ! date
 ( ! enactm5t ( ?is ,act4