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DIGEST OF INTRODUCED BILL
Volunteer services income tax deduction. Provides, beginning in 2006, an adjusted gross income tax deduction for an individual who provides certain volunteer services to a political subdivision. Limits the deduction to the lesser of: (1) the number of volunteer service hours multiplied by the minimum wage; or (2) $3,000. Requires an individual who claims the deduction to maintain records substantiating the deduction for at least three years.