Certified disaster response and recovery volunteers - such as those from the Red Cross, Citizen Emergency Response team (CERT) team members and mountain rescue teams - have a set of required equipment to serve their function on the team.
This equipment can be very costly, and when worn out can cause safety problems. Purchasing, maintaining, and replacing equipment a huge financial burden for these volunteers.
Currently personal equipment purchased exclusively for disaster and recovery operations cannot be written off on their taxes.
Please allow certified disaster and recovery volunteers to claim these equipment purchases as deductions on their taxes.