(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 deduction in annual income under section 3555.152(c) of title 7, Code of Federal Regulations (or any successor regulation), in the amount of $18,000.
(b)
Verification letter— To be eligible for a 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 meets the requirements under subparagraphs (B) and (C) of section 2(3); and
(3)
include a copy of the certification described in section 2(3)(D).