1. Short title This Act may be cited as the Helping Our Heroes Act . 2. Allowance of charitable deduction for the service of volunteer firefighters and emergency medical and rescue personnel (a) In general Section 170 of the Internal Revenue Code of 1986 is amended by striking subsection (p) and inserting the following new subsection: (p) Service of volunteer firefighters and emergency medical personnel treated as charitable contribution (1) In general Each hour of qualified services rendered by an individual as a bona fide volunteer shall be treated for purposes of this section as a contribution of $20 to the organization to which such services are rendered. (2) Limitation Not more than 300 hours of qualified services shall be taken into account under paragraph (1) with respect to any individual for any taxable year. (3) Definitions For purposes of this subsection— (A) Bona fide volunteer An individual shall be treated as a bona fide volunteer if the only compensation received by such individual for performing qualified services is in the form of— (i) reimbursement for (or a reasonable allowance for) reasonable expenses incurred in the performance of such services, or (ii) reasonable benefits (including length of service awards), and fees for such services, customarily paid by eligible employers in connection with the performance of such services by volunteers. (B) Qualified services The term qualified services means fire fighting and prevention services, emergency medical and rescue services, ambulance services, civil air patrol, and search and rescue services. Such term shall include all training and training-related activities related to the services described in the preceding sentence which are required or authorized by the organization referred to in paragraph (1). (4) Verification A contribution to which this subsection applies shall be verified in such manner as the Secretary may provide. (5) Inflation adjustment In the case of any taxable year beginning in a calendar year after 2024, the $20 amount