A bill to amend the Internal Revenue Code of 1954 to exclude from gross income certain amounts received by members of certain firefighting and rescue units.

[AI summary unavailable — showing source text] Excludes from gross income under the Internal Revenue Code (1) up to $5 per occasion of service by a fireman in response to a call for firefighting or rescue services; and (2) up to $5 per meeting attended by members of a firefighting or rescue unit up to $10 per month. States that this tax exclusion shall apply to the taxable years following December 31, 1974.…