Firefighter Emergency Relief Act

Firefighter Emergency Relief Act - Declares that it is the purpose of this Act to make emergency relief grants available to local governments which are forced, due to local economic problems, to reduce to an unsafe level the number of firefighters maintaining basic firefighting services.

Directs the Secretary of the Treasury to establish guidelines and to make emergency relief grants to local governments in accordance with the purpose of this Act.

Authorizes appropriations of sums necessary for fiscal years 1976 and 1977.

States that each local government which receives an emergency relief grant under this Act shall use such grant to pay the salaries of firefighting personnel who would otherwise have to be discharged from their positions because of economic difficulties.

Sets forth conditions governing grant applications. Requires each local government receiving a grant to report to the Secretary during the grant period: (1) any increase or decrease made in any tax which it imposes; and (2) any substantial reduction in firefighting services.