Helping Our Heroes Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5905 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5905 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 November 4, 2025 Mr. Bresnahan (for himself and Mr. Harder of California) 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-- (1) by redesignating subsection (q) as subsection (r), and (2) by inserting after subsection (p) the following new subsection: ``(q) 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 voluntee