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H.R. 5811 113th Congress House

Volunteer Emergency Responders Tax Deduction Act

Official title: 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.

Introduced: December 9, 2014 See on congress.gov
Taxation Charitable contributionsFirst responders and emergency personnelIncome tax deductionsInflation and pricesSocial work, volunteer service, charitable organizations
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 9, 2014
Referred to the House Committee on Ways and Means.
Dec 9, 2014
Introduced in House
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 Latest action December 9, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Volunteer Emergency Responders Tax Deduction Act - Amends the Internal Revenue Code to treat firefighting and prevention services, emergency medical services, ambulance services, civil air patrol, and emergency rescue services rendered by a bona fide volunteer as a charitable contribution to the organization for which such services are rendered for purposes of the tax deduction for charitable contributions. Limits to 300 the amount of hours of services which a volunteer may render to an organization in a taxable year.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5811: Volunteer Emergency Responders Tax Deduction Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5811/
MLA
"H.R. 5811: Volunteer Emergency Responders Tax Deduction Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5811/.
Bluebook (legal)
H.R. 5811, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5811/.
Markdown link
[H.R. 5811: Volunteer Emergency Responders Tax Deduction Act](https://openamerica.io/bill/113-HR-5811/)
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