Anonymous - 7/30/2019 3:17 AM
My guess is that if a diver volunteers to do S&R, then they use their own gear voluntarily and shouldn’t expect a refund.
It seems to me that only professional S&R divers are given certain tax benefits for using their own gear.
I could be wrong.
Here’s a link to an article that may help answer your question.

tdisdi.com/how-to-start-a-public-safety-diving-team/