Volunteer Emergency Responder Fair Mileage Act of 2006 - Amends the Internal Revenue Code to: (1) exclude from the gross income of volunteer firefighters and emergency medical responders reimbursements of automobile operating expenses incurred for the benefit of a volunteer fire department; and (2) allow such volunteers to deduct such automobile operating expenses using the higher business mileage rate instead of the standard rate.
[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5693 Introduced in House (IH)]
109th CONGRESS
2d Session
H. R. 5693
To amend the Internal Revenue Code of 1986 to exclude from gross income
mileage reimbursements to volunteer emergency medical responders and
volunteer firefighters and to increase the mileage allowance for
charitable contributions for the benefit of volunteer fire departments,
and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 28, 2006
Mr. Hayes introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income
mileage reimbursements to volunteer emergency medical responders and
volunteer firefighters and to increase the mileage allowance for
charitable contributions for the benefit of volunteer fire departments,
and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Volunteer Emergency Responder Fair
Mileage Act of 2006''.
SEC. 2. MILEAGE REIMBURSEMENTS TO VOLUNTEER EMERGENCY MEDICAL
RESPONDERS AND FIREFIGHTERS EXCLUDED FROM GROSS INCOME.
(a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 is amended by inserting after section
139A the following new section:
``SEC. 139B. MILEAGE REIMBURSEMENTS TO VOLUNTEER EMERGENCY MEDICAL
RESPONDERS AND FIREFIGHTERS.
``(a) In General.--Gross income of an individual does not include
amounts received from a qualified volunteer fire department (as defined
in section 150(e)(2)) as reimbursement of operating expenses with
respect to use of a passenger automobile for the benefit of the
qualified volunteer fire department. The preceding sentence shall apply
only to the extent that the expenses which are reimbursed would be
deductible under this chapter if section 274(d) were applied--
``(1) by using the standard mileage rate in effect under
section 162(a) for operating an automobile for business
purposes, and
``(2) as if the individual were an employee of the
qualified volunteer fire department.
``(b) Application to Volunteer Services Only.--Subsection (a) shall
not apply with respect to any expenses relating to the performance of
services for compensation.
``(c) No Double Benefit.--A taxpayer may not claim a deduction
under any other provision of this title with respect to the expenses
under subsection (a).''.
(b) Clerical Amendment.--The table of sections for part III of
subchapter B of chapter 1 is amended by inserting after the item
relating to section 139A the following new item:
``Sec. 139B. Mileage reimbursements to volunteer emergency medical
responders and firefighters.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.
SEC. 3. DEDUCTION FOR VOLUNTEER EMERGENCY MEDICAL RESPONDERS AND
FIREFIGHTERS MILEAGE CONTRIBUTIONS.
(a) In General.--Subsection (i) of section 170 of the Internal
Revenue Code of 1986 (relating to standard mileage rate for use of
passenger automobile) is amended to read as follows:
``(i) Mileage Rates for Use of Passenger Automobile .--
``(1) Standard rates.--For purposes of computing the
deduction under this section for use of a passenger automobile,
the standard mileage rate shall be 14 cents per mile.
``(2) Volunteer emergency medical responders and
firefighters.--
``(A) In general.--In the case of an individual
using a passenger automobile for the benefit of a
qualified volunteer fire department (as defined in
section 150(e)(2)), in lieu of the standard mileage
rate specified in paragraph (1), the standard mileage
rate shall be the rate in effect under section 162(a)
for operating an automobile for business purposes.
``(B) Deduction for individuals not itemizing
deductions.--In the case of an individual who does not
itemize deductions for a taxable year, there shall be
taken into account as a volunteer emergency responder
mileage contribution under section 63 an amount equal
to the amount allowable under subsection (a) for the
taxable year by reason of subparagraph (A) (determined
without regard to any carryover).''.
(b) Deduction Allowed Whether or Not Individual Itemizes Other
Deductions.--Subsection (a) of section 62 of such Code is amended by
inserting before the last sentence at the end the following new
paragraph:
``(21) Volunteer emergency responder mileage
contribution.--That portion of the amount allowable under
section 170(a) which is taken as a volunteer emergency
responder mileage contribution under section 170(i)(2).''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.
<all>
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR H4688)
Referred to the House Committee on Ways and Means.
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