Helping Our Heroes Act

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3104 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 3104

  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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 5, 2023

  Mr. Molinaro (for himself and Ms. Kuster) 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 provide a charitable 
   deduction for the service of volunteer firefighters and emergency 
                     medical and rescue personnel.

    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 ``Helping Our Heroes Act''.

SEC. 2. ALLOWANCE OF CHARITABLE DEDUCTION FOR THE SERVICE OF VOLUNTEER 
              FIREFIGHTERS AND EMERGENCY MEDICAL AND RESCUE PERSONNEL.

    (a) In General.--Section 170 of the Internal Revenue Code of 1986 
is amended by striking subsection (p) and inserting the following new 
subsection:
    ``(p) Service of Volunteer Firefighters and Emergency Medical 
Personnel Treated as Charitable Contribution.--
            ``(1) In general.--Each hour of qualified services rendered 
        by an individual as a bona fide volunteer shall be treated for 
        purposes of this section as a contribution of $20 to the 
        organization to which such services are rendered.
            ``(2) Limitation.--Not more than 300 hours of qualified 
        services shall be taken into account under paragraph (1) with 
        respect to any individual for any taxable year.
            ``(3) Definitions.--For purposes of this subsection--
                    ``(A) Bona fide volunteer.--An individual shall be 
                treated as a bona fide volunteer if the only 
                compensation received by such individual for performing 
                qualified services is in the form of--
                            ``(i) reimbursement for (or a reasonable 
                        allowance for) reasonable expenses incurred in 
                        the performance of such services, or
                            ``(ii) reasonable benefits (including 
                        length of service awards), and fees for such 
                        services, customarily paid by eligible 
                        employers in connection with the performance of 
                        such services by volunteers.
                    ``(B) Qualified services.--The term `qualified 
                services' means fire fighting and prevention services, 
                emergency medical and rescue services, ambulance 
                services, civil air patrol, and search and rescue 
                services. Such term shall include all training and 
                training-related activities related to the services 
                described in the preceding sentence which are required 
                or authorized by the organization referred to in 
                paragraph (1).
            ``(4) Verification.--A contribution to which this 
        subsection applies shall be verified in such manner as the 
        Secretary may provide.
            ``(5) Inflation adjustment.--In the case of any taxable 
        year beginning in a calendar year after 2024, the $20 amount 
        contained in paragraph (1) shall be increased by an amount 
        equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins determined by substituting 
                `calendar year 2023' for `calendar year 2016' in 
                subparagraph (A)(ii) thereof.
        Any increase determined under the preceding sentence which is 
        not a multiple of $1 shall be rounded to the nearest multiple 
        of $1.
            ``(6) Exclusion for members of congress.--Services rendered 
        during any period with respect to which such individual is a 
        Member of Congress (as defined in section 2106 of title 5, 
        United States Code) shall not be treated as qualified services 
        for purposes of this subsection.''.
    (b) Allowance of Deduction to Individuals Who Do Not Elect To 
Itemize Deductions.--Section 63(b) of such Code is amended by striking 
paragraph (4) and inserting the following new paragraph:
            ``(4) so much of the deduction allowed under section 170 
        for the taxable year as does not exceed the amount of such 
        deduction which would be determined if only contributions 
        treated as made under section 170(p) by reason of services 
        rendered during such taxable year were taken into account.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2023.
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