This bill amends the Internal Revenue Code of 1986 to establish a new charitable deduction for the volunteer service of firefighters and emergency medical and rescue personnel. It treats each hour of qualified services rendered by a bona fide volunteer as a contribution of $20 to the organization, with a maximum deduction for 300 hours per individual annually. This provision allows individuals who do not itemize deductions to claim this specific charitable contribution, making it broadly accessible. Qualified services encompass firefighting, prevention, emergency medical and rescue, ambulance, civil air patrol, and search and rescue services, including all related training. A bona fide volunteer is defined by receiving only expense reimbursement, reasonable benefits, or customary fees for their service. The $20 per-hour amount will be adjusted for inflation in taxable years beginning after 2026, and the Secretary of the Treasury will provide verification methods for these contributions, which will apply to taxable years beginning after December 31, 2025.