A bill to amend the Internal Revenue Code of 1954 to allow individuals who have attained age 65 a deduction for volunteer services performed for certain charitable organizations.

[AI summary unavailable — showing source text] Allows a tax deduction under the Internal Revenue Code for an amount equal to the greater of $2.00 or the minimum hourly wage under the Fair Labor Standards Act for services contributed to a qualified charitable organization by an individual who has attained the age of sixty-five.…