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H.R. 3104

BillFederalHouseIn Committee
To amend the Internal Revenue Code of 1986 to provide a charitable deduction for the service of volunteer firefighters and emergency medical and rescue personnel.
About This Bill
Committee
Latest Action · May 5, 2023
Referred to the House Committee on Ways and Means.
Congress
118th (2023–2025)
Introduced
May 5, 2023
Cosponsors (6)
4D 2R
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Summary

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Helping Our Heroes Act This bill allows a charitable tax deduction for the service of bona fide volunteer firefighters and emergency medical and rescue personnel. The amount of the deduction is $20 for each hour of service provided by such personnel, limited to 300 hours with respect to any individual in a taxable year. The deduction is available to taxpayers who do not otherwise itemize their deductions.

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