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.

Allows, under the Internal Revenue Code, an income tax deduction for any volunteer public service work contribution made by such individual for the taxable year. Limits such deduction to a maximum of $2,000. Requires that a minimum of 50 hours of service be performed for a qualified recipient organization in order to qualify for the deduction.