H.R. 5905 — Helping Our Heroes Act

This section establishes a new deduction under IRC §170(q) for qualified services (i.e., firefighting and prevention, emergency medical and rescue, ambulance, civil air patrol, search and rescue services, and related training) rendered by bona fide volunteers (i.e., those receiving only reimbursements for expenses or reasonable benefits customarily paid to volunteers), treating each hour as a $20 charitable contribution to the organization served, up to 300 hours ($6,000) per taxable year. The $20 amount is inflation-adjusted for taxable years beginning after 2026 (using a cost-of-living adjustment based on calendar year 2025); the deduction requires verification as specified by the Secretary of the Treasury and excludes services by Members of Congress (as defined in 5 U.S.C. §2106). This section also amends IRC §63(b) to allow the deduction above-the-line for taxpayers who do not itemize. The amendments apply to taxable years beginning after December 31, 2025.