The purpose of this legislation, known as the Helping Our Heroes Act, is to recognize and provide financial incentives for the contributions of volunteer firefighters and emergency medical and rescue personnel. It aims to amend the Internal Revenue Code to allow these volunteers to claim a charitable deduction for their service, thereby encouraging more individuals to participate in these critical roles. Key provisions of the Act include the establishment of a system where each hour of qualified volunteer service is valued at $20 for tax deduction purposes.