,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #cajd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #e1 #bjbc,mr4    
,mol9>o 7= himself & ,ms4 ,ku/]7        
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 ! ,help+ ,our ,h]oes ,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 /rik+ subsection   
7p7 & ins]t+ ! 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$ical &    
rescue s]vices1 ambulance s]vices1 civil
 air patrol1 & se>* & rescue s]vices4   
,su* t]m %all include all tra9+ &       
tra9+-relat$ 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] 
#bjbd1 ! #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> #bjbc = cal5d> ye> #bjaf 9  
subp>agraph 7,a77ii7 !re(4  ,any        
increase det]m9$ "u ! prec$+ s5t5ce :i* 
is n a multiple ( #a %all be r\nd$ to ! 
ne>e/ multiple ( #a4  7#f7 ,exclusion = 
,memb]s ( ,congress ,s]vices r5d]$ dur+ 
any p]iod ) respect to :i* su*          
individual is a ,memb] ( ,congress 7z   
def9$ 9 section #bajf ( title #e1 ,unit$
 ,/ates ,code7 %all n be treat$ z       
qualifi$ s]vices = purposes ( ?is       

subsection4  4  7b7 ,all[ance ( d$uction
 to individuals :o d n elect ,to itemize
 d$uctions ,section #fc7;b7 ( su* ,code 
is am5d$ by /rik+ p>agraph 7#d7 & ins]t+
 ! foll[+ new p>agraph3  7#d7 s mu* ( ! 
d$uction all[$ "u section #agj = !      
taxable ye> z does n exce$ ! am\nt ( su*
 d$uction :i* w\ld be det]m9$ if only   
contributions treat$ z made "u section  
#agj7p7 by reason ( s]vices r5d]$ dur+  
su* taxable ye> 7 tak5 into acc\nt4  4  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbc4