Helping Our Heroes Act

Bill Number

H.R. 5905

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-11-04: Referred to the House Committee on Ways and Means.

Last Updated

2025-12-31T09:05:17Z

AI-Generated Summary

Purpose

The "Helping Our Heroes Act" (H.R. 5905) aims to encourage volunteering in critical public safety roles by providing a tax deduction for the time spent by volunteer firefighters, emergency medical personnel, and rescue workers. It treats their unpaid service as a charitable contribution under the U.S. tax code, offering financial relief to these individuals.

Key Provisions

• Valuation of Service as a Deduction: Each hour of qualified volunteer service is treated as a $20 charitable contribution to the organization receiving the service. This is capped at 300 hours per tax year, allowing a maximum deduction of $6,000 annually.
• Eligibility Requirements:
• Volunteers must be "bona fide," meaning they receive no pay beyond reasonable expense reimbursements, allowances, or standard benefits like length-of-service awards.
• "Qualified services" include firefighting, emergency medical care, ambulance operations, civil air patrol activities, search and rescue, and related required or authorized training.
• Verification and Adjustments:
• The deduction requires verification as determined by the Secretary of the Treasury (e.g., through records or certifications).
• Starting in 2027, the $20 hourly rate adjusts annually for inflation using a cost-of-living formula tied to the Consumer Price Index, rounded to the nearest dollar.
• Exclusions: Services performed by Members of Congress do not qualify.
• Accessibility for Taxpayers: The deduction is available even to individuals who do not itemize deductions on their tax returns (an "above-the-line" deduction), limited to the amount attributable to these volunteer services.
• Effective Date: Applies to tax years beginning after December 31, 2025.

Significant Changes to Existing Law

• Amends Section 170 of the Internal Revenue Code (which governs charitable contribution deductions) by adding a new subsection (q) specifically for valuing volunteer service hours as contributions. This is a novel approach, as current law does not monetize unpaid volunteer time in this way for tax purposes.
• Modifies Section 63(b) to expand the standard deduction by including this volunteer service deduction, making it one of the few charitable incentives available without itemizing (similar to educator expenses or student loan interest, but unique to public safety volunteers).
• No changes to overall charitable deduction limits or phase-outs, but introduces inflation indexing and verification rules tailored to this provision.

Potential Impacts

• On Citizens: Provides tax savings (up to $6,000 deduction, potentially reducing federal income tax by $1,320–$2,640 depending on tax bracket) for eligible volunteers, easing financial burdens and possibly attracting more people to these roles amid declining volunteer numbers in rural and suburban areas.
• On Government Agencies: The IRS will need to develop verification processes, update forms, and handle audits, increasing administrative workload but at a relatively low cost compared to direct subsidies. No major budget impacts anticipated.
• On Organizations and Communities: Fire departments, EMS providers, and rescue groups may see boosted volunteer participation, improving response times and public safety in underfunded areas.
• International Relations: None directly affected, as this is a domestic tax policy focused on U.S. volunteers.

Main Stakeholders Affected

• Primary Beneficiaries: Volunteer firefighters, emergency medical technicians (EMTs), paramedics, ambulance crews, civil air patrol members, and search-and-rescue personnel who meet the bona fide criteria.
• Supporting Entities: Nonprofit or governmental organizations (e.g., local fire departments, volunteer rescue squads) that rely on these volunteers.
• Government Bodies: The IRS and Department of the Treasury for implementation and enforcement; local and state governments that fund or oversee volunteer services.
• Broader Taxpayers: Indirectly, as increased volunteering could reduce public costs for paid emergency services.

Notable Legal, Constitutional, or Political Implications

• Legal: Establishes a precedent for monetizing volunteer time in tax law, potentially opening doors for similar deductions in other sectors (e.g., environmental or community service). Verification rules help prevent abuse, but could lead to disputes over what qualifies as "reasonable" benefits or training.
• Constitutional: Aligns with Congress's broad authority under Article I to levy taxes and provide incentives for public welfare; no apparent First Amendment or equal protection issues, as it targets a specific, non-discriminatory group performing essential services.
• Political: Promotes support for first responders, a bipartisan priority, by framing it as recognition for "heroes" without new spending. Could influence future tax reform debates on incentives for civic engagement, especially in an era of volunteer shortages, but may face criticism for adding complexity to the tax code or favoring certain professions.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Bresnahan, Robert P. [R-PA-8]

Cosponsors (4)

Rep. Harder, Josh [D-CA-9], Rep. Vindman, Eugene Simon [D-VA-7], Rep. Neguse, Joe [D-CO-2], Rep. Tran, Derek [D-CA-45]

Recent Actions

• 2025-11-04: Referred to the House Committee on Ways and Means.
• 2025-11-04: Introduced in House
• 2025-11-04: Introduced in House

Bill Versions

• Helping Our Heroes Act — issued 2025-11-04 — PDF (5 pages)