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HR 343 114th Congress House Taxation Charitable contributions First responders and emergency personnel Income tax deductions Inflation and prices Social work, volunteer service, charitable organizations

Volunteer Emergency Responders Tax Deduction Act

Introduced: January 14, 2015 See on congress.gov
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Jan 14, 2015
Referred to the House Committee on Ways and Means.
Jan 14, 2015
Introduced in House
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 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 search and 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.

What's happening now January 14, 2015

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 343: Volunteer Emergency Responders Tax Deduction Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-343/
MLA
"H.R. 343: Volunteer Emergency Responders Tax Deduction Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-343/.
Bluebook (legal)
H.R. 343, 114th Cong. (2026), https://openamerica.io/bill/114-HR-343/.
Markdown link
[H.R. 343: Volunteer Emergency Responders Tax Deduction Act](https://openamerica.io/bill/114-HR-343/)
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