Volunteer Firefighters and EMTs Could Get $20/Hour Tax Deduction, Even If They Don't Itemize

The “Helping Our Heroes Act” is a straightforward bill that aims to give a tangible tax break to volunteer emergency personnel. Essentially, it allows volunteer firefighters, EMTs, rescue personnel, and those involved in the Civil Air Patrol or search and rescue to claim a charitable deduction for the value of their time spent volunteering. The bill sets this value at $20 for every hour of “qualified service,” which includes all required training. This benefit kicks in for tax years starting after December 31, 2025.

The $6,000 Cap: Trading Time for Tax Breaks

Here’s the deal: if you’re a bona fide volunteer, meaning you’re only getting reimbursed for expenses or customary benefits (not a salary), the government is treating your time as a donation. That $20 per hour is capped at 300 hours per year, meaning the maximum deduction a volunteer could claim is $6,000 annually. For someone working a full-time job and volunteering on nights and weekends, 300 hours is significant—it’s about six hours a week, every week, for a year. This provision directly acknowledges the immense time commitment these roles demand, from fighting fires to mandatory training sessions.

Starting in 2026, that $20 hourly rate is also scheduled to be adjusted for inflation, ensuring the tax benefit doesn't slowly lose its value over time. The only major exclusion noted in the bill is for Members of Congress, who can’t claim this deduction for services performed while holding office.

Big Change for Non-Itemizers

One of the most impactful parts of this bill is how it handles the deduction. Normally, charitable deductions are only useful if you itemize your taxes—something only about 10% of taxpayers do. The “Helping Our Heroes Act” specifically amends Section 63(b) of the tax code to allow individuals who take the standard deduction (the vast majority of working Americans) to still claim this specific deduction for volunteer services.

This is huge for the working-class volunteers who make up the backbone of many rural and suburban emergency services. For example, a young volunteer EMT who takes the standard deduction could now see their taxable income reduced by up to $6,000, providing real financial relief. By allowing non-itemizers to claim this benefit, the bill expands the incentive beyond high-income earners and makes the benefit accessible to the people who are often sacrificing the most time and money to serve their communities.

The Verification Challenge

While the benefit is clear, the bill leaves the administrative heavy lifting to the Secretary, who must establish the method for verifying these hours. Since the deduction is based on time, and the definition of “qualified services” is broad (including training), the verification system will need to be robust. For the volunteer services organization, this likely means detailed, auditable records of every hour served by every volunteer claiming the deduction. Accuracy here is key to prevent abuse and ensure the benefit goes only to those who have earned it through service.