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.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill creates allowance of charitable deduction for the service of volunteer firefighters and emergency medical and rescue personnel Section 170 of the Internal Revenue Code of 1986 is amended by striking subsection (p). It relies on definition changes, grants, tax deductions, and compliance mandates. The main policy areas are Healthcare Consumers, Finance, Criminal Justice, and Healthcare.
Who Benefits and How
The main beneficiaries are the people, organizations, or agencies identified in the bill's substantive provisions.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Patients and health care consumers affected by the bill would take on compliance duties, and Disaster response agencies and disaster-affected communities would take on compliance duties.
Key Provisions
- Creates allowance of charitable deduction for the service of volunteer firefighters and emergency medical and rescue personnel Section 170 of the Internal Revenue Code of 1986 is amended by striking subsection (p)...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates allowance of charitable deduction for the service of volunteer firefighters and emergency medical and rescue personnel Section 170 of the Internal Revenue Code of 1986 is amended by striking subsection (p).
Key Policy Areas
Healthcare Consumers, Finance, Criminal Justice, Healthcare
Primary Purpose
The bill creates allowance of charitable deduction for the service of volunteer firefighters and emergency medical and rescue personnel Section 170 of the Internal Revenue Code of 1986 is amended by striking subsection (p).
Policy Domains
Whole bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Patients and health care consumers affected by the bill
- Disaster response agencies and disaster-affected communities
- Businesses and employers affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Molinaro (for himself and Ms. Kuster) introduced the following …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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