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HR 3104 118th Congress House

Helping Our Heroes 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: May 18, 2023 See on congress.gov
Taxation
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
May 5, 2023
Referred to the House Committee on Ways and Means.
May 5, 2023
Introduced in House
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 Latest action May 5, 2023

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Helping Our Heroes Act

This bill allows a charitable tax deduction for the service of bona fide volunteer firefighters and emergency medical and rescue personnel. The amount of the deduction is $20 for each hour of service provided by such personnel, limited to 300 hours with respect to any individual in a taxable year. The deduction is available to taxpayers who do not otherwise itemize their deductions.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 2 Republican 2
Caraveo, Yadira
· Jun 18, 2024
 D
Harder, Josh
California · Feb 15, 2024
 D
Pappas, Chris
New Hampshire · Nov 6, 2023
 R
Langworthy, Nicholas A.
New York · Aug 1, 2023
 R
Lawler, Michael
New York · May 18, 2023
Kuster, Ann
· May 5, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3104: Helping Our Heroes Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-3104/
MLA
"H.R. 3104: Helping Our Heroes Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-3104/.
Bluebook (legal)
H.R. 3104, 118th Cong. (2026), https://openamerica.io/bill/118-HR-3104/.
Markdown link
[H.R. 3104: Helping Our Heroes Act](https://openamerica.io/bill/118-HR-3104/)
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