; or (ii) if the eligible employer did not establish minimum requirements, volunteered for not less than 200 hours; and (D) is certified as a firefighter or other responder in the State, unit of general local government, or Indian tribe in which the individual is serving as volunteer. 3. Department of Agriculture Single Family Housing Guaranteed Loan Program (a) In general A qualified volunteer first responder who submits to the Secretary of Agriculture (referred to in this section as the Secretary ) a verification letter in accordance with subsection (b) shall be eligible for a verified adjustment in annual income under section 3555.152(c) of title 7, Code of Federal Regulations (or successor regulations), in the amount of $18,000. (b) Verification letter To be eligible for a verified deduction under subsection (a), a qualified volunteer first responder shall submit to the Secretary a verification letter from the head of the eligible employer for which the qualified volunteer first responder volunteers, which shall— (1) include the date on which the qualified volunteer first responder joined the eligible employer as a volunteer; (2) attest to the Secretary that the qualified volunteer first responder— (A) continuously served as a volunteer for the eligible employer during the 2-year period preceding the date of the verification letter; and (B) during each of the 2 years described in subparagraph (A)— (i) met the minimum requirements for active membership established by the eligible employer; or (ii) if the eligible employer did not establish minimum requirements, volunteered for not less than 200 hours