Congress offers modest tax break for volunteer firefighters and rescue workers
H.R. 5905 — Helping Our Heroes Act · Filed by Robert Bresnahan (R-PA) · 6 cosponsors · Introduced Nov 4, 2025 · Referred to committee
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What it does
This bill allows volunteer firefighters, emergency medical personnel, and rescue workers to claim a tax deduction for their volunteer service. Each hour of qualifying volunteer work is valued at $20 for tax purposes, up to 300 hours per year (maximum $6,000 annual deduction). The deduction is available even to taxpayers who don't itemize deductions, and the $20 hourly value adjusts for inflation after 2026. Members of Congress are explicitly excluded from claiming this deduction.
Why we flagged it
The bill's sole operative mechanism is a tax deduction for volunteer service hours. It is a straightforward tax policy designed to recognize and incentivize unpaid emergency service work.
What the text implies
- The deduction is available to non-itemizers via a special above-the-line allowance, which is unusual and may create administrative complexity in IRS verification and audit procedures.
- The $20-per-hour valuation is fixed and does not reflect regional cost-of-living differences or the actual economic value of the services rendered, potentially undervaluing service in high-cost areas.
The full analysis lists 4 implications of this text.
Who stands to gain
volunteer firefighters and emergency medical personnel (individual taxpayers)