Reserve Law Officers
Association of America (reslaw)
P.O. Box 17807, San Antonio, Texas 78217
Amending
the U.S. Internal Revenue Service Code
to
provide up to $2,000.00 tax deduction for volunteers
RLOAA is urging the introduction of a Bill in the
U.S. Congress to amend the Internal Revenue Service Code
which would provide an income tax deduction for the
performance by an individual of volunteer services for a
Federal, State, or local governmental agency.
Provisions of the Act:
- Allowance of Deduction --
For the purpose of encouraging the performance of public
service by volunteers in fields having particular
importance to the welfare of the community, there shall
be allowed as a deduction, in the case of an individual,
an amount equal to the number of hours of volunteer
service performed by such individual during the taxable
year, multiplied by $2.00.
- Limitation - The
annual deduction allowed an individual shall not exceed
$2,000.
- Definition - 'Volunteer service' means any activity or
service, performed by an individual without pay or
compensation for or under the jurisdiction of a Federal,
State, or local governmental agency, which is determined
by the Secretary or his delegate to contribute
significantly to the achievement of the purpose,
including (but not limited to) services performed for or
on behalf of (1) police departments and other law
enforcement agencies; (2) fire departments (including
volunteer fire departments; (3) ambulance and rescue
squads; (4) hospitals (including VA hospitals); (5)
mental institutions; (6) nursing homes; (7) schools
(particularly those for the handicapped or retarded); (8)
agencies dealing with drug addiction, alcoholism, and
delinquency, and (9) agencies responsible for civil
defense.
What
to do:
A Bill containing the above
provisions must be introduced in the U.S. Congress.
Let RLOAA know if your U.S.
Senator or U.S. Representative will help.
e-mail address: reslaw@connecti.com
Revised January 30, 1997
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