Allows a charitable deduction for volunteer services of firefighters and emergency medical personnel.
The Helping Our Heroes Act amends the Internal Revenue Code to treat each hour of qualified volunteer services by firefighters and emergency medical personnel as a $20 charitable contribution. This applies to services such as firefighting, emergency medical and rescue services, and related training. The deduction is limited to 300 hours per year per individual. The deduction applies to taxable years beginning after December 31, 2025.
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