A bill to amend the Internal Revenue Code of 1954 to provide an additional itemized deduction for individuals who perform voluntary public service by working for certain organizations.

[AI summary unavailable — showing source text] Provides an additional itemized tax deduction under the Internal Revenue Code for individuals who perform voluntary public service by working for specified organizations. States that the deduction under this Act shall not exceed $2,000 in any taxable year. States that this Act shall not apply in the case of any individual who during the taxable year has not performed at least 50 hours of service without compensation. Authorizes the Secretary of the Treasury to prescribe such regulations as may be necessary to carry out the purposes of this Act.…