A bill to amend the Internal Revenue Code of 1954 to provide a deduction for clothing purchased and used by taxpayers serving in volunteer firefighting organizations.

referredUnited States· United States Congress· EN

Introduced

18 July 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow volunteer fire fighters an income tax deduction for the purchase of clothing used for fire fighting. Requires fire fighters to perform volunteer service for six months during the taxable year to qualify for the deduction.

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Documents

1 official file

Introduced in House
summary · EN · 18 July 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/4847
Open data entity: https://api.congress.gov/v3/bill/96/hr/4847