Sponsors (7)
The bill expands a modest, indexed tax benefit to a broad set of volunteer emergency responders — including making the benefit available to non-itemizers — but the cap, verification requirements, and limited usefulness for very low-income or very high-hour volunteers constrain how much practical financial support it provides.
Volunteer firefighters, EMTs, rescue volunteers, Civil Air Patrol members, and search-and-rescue volunteers who do not itemize can claim a tax deduction equal to the value of their volunteer hours (subject to the law's limit), giving many standard-deduction taxpayers a direct tax benefit for their service.
Volunteer first-responders and similar volunteers can report volunteer service at $20 per hour (up to 300 hours) as a charitable contribution, creating a clear, immediate tax benefit for those who itemize.
Volunteers can receive reimbursements and modest benefits (like expense reimbursements or length-of-service awards) without losing eligibility for the tax treatment, making it easier for organizations to support volunteers without jeopardizing their tax benefit.
Low-income volunteers and other non-itemizers with little or no tax liability may get only a minimal or no practical tax benefit, since the deduction is limited to the tax value attributable to the service valuation.
Volunteers who serve large numbers of hours may be undercompensated relative to market wages because the law caps valuation at $20 per hour and 300 hours, limiting the financial benefit for high-hour volunteers.
Requiring verification by the Secretary to confirm eligibility could create administrative burdens and delays for local governments, volunteer organizations, and volunteers claiming the deduction.
Based on analysis of 2 sections of legislative text.
Treats qualifying volunteer emergency response hours as a $20/hour charitable contribution (capped at 300 hours) and allows a limited deduction for nonitemizers.
Official title: 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.
Introduced November 4, 2025 by Robert P. Bresnahan · Last progress November 4, 2025
Treats qualifying volunteer hours by bona fide volunteer firefighters, emergency medical/rescue personnel, ambulance volunteers, Civil Air Patrol, and search-and-rescue volunteers as charitable contributions for federal income tax purposes, valuing service at $20 per hour (capped at 300 hours per volunteer per year). Allows a nonitemizer deduction up to the amount that would have resulted from claiming these volunteer-hour contributions on Schedule A, permits reasonable reimbursements and benefits, requires Treasury verification of volunteer status, excludes Members of Congress, and indexes the $20 hourly rate for inflation after 2026. The change is applied by amending the charitable contribution rules and the standard/itemized deduction interaction and takes effect for taxable years beginning after December 31, 2025.