[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3979 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 3979

  To amend the Internal Revenue Code of 1986 to ensure that emergency 
 services volunteers are not taken into account as employees under the 
shared responsibility requirements contained in the Patient Protection 
                        and Affordable Care Act.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 31, 2014

  Mr. Barletta (for himself, Mr. Bachus, Mr. Barr, Mr. Collins of New 
   York, Mr. Cotton, Mr. Rodney Davis of Illinois, Mr. Fincher, Mr. 
   Fitzpatrick, Mr. Gardner, Mr. Gerlach, Mr. Grimm, Mr. Hanna, Mr. 
 Huizenga of Michigan, Mr. Jones, Mr. Joyce, Mr. Lance, Mr. LoBiondo, 
   Mr. Marino, Mr. McKinley, Mr. Meadows, Mr. Meehan, Mrs. Miller of 
 Michigan, Mr. Perry, Mr. Pitts, Mr. Renacci, Mr. Runyan, Mr. Shuster, 
Mr. Simpson, Mr. Thompson of Pennsylvania, Mr. Griffin of Arkansas, Ms. 
Jenkins, Mr. Reed, Mr. Reichert, Mr. Kelly of Pennsylvania, Mr. Tiberi, 
  Mr. Young of Indiana, and Mr. Sam Johnson of Texas) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to ensure that emergency 
 services volunteers are not taken into account as employees under the 
shared responsibility requirements contained in the Patient Protection 
                        and Affordable Care Act.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Protecting Volunteer Firefighters 
and Emergency Responders Act''.

SEC. 2. EMERGENCY SERVICES VOLUNTEERS.

    (a) In General.--Section 4980H(c) of the Internal Revenue Code of 
1986 is amended by redesignating paragraphs (5), (6), and (7) as 
paragraphs (6), (7), and (8), respectively, and by inserting after 
paragraph (4) the following new paragraph:
            ``(5) Special rule for certain emergency services 
        volunteers.--Any qualified service rendered as a bona fide 
        volunteer to an eligible employer shall not be taken into 
        account under this section as a service provided by an 
        employee. For purposes of the preceding sentence, the terms 
        `qualified service', `bona fide volunteer', and `eligible 
        employer' shall have the respective meanings given such terms 
        under section 457(e).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to months beginning after December 31, 2013.
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