You're an idiot.
Every single volunteer firefighter I know returns his honorariums to the department to be used for equipment and supplies. Our department is paid $15/hour when the radios go off. We get paid nothing to train. The $3000 tax credit is available only if you complete 200 hours of volunteer service. Most firefighters in smaller departments won't qualify unless they take extra training.
Volunteer Firefighter Tax Credit (VFTC)
Unlike the special interest group you associate, volunteer fire fighters don't do it for monetary gain.