[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3979 Placed on Calendar Senate (PCS)]
Calendar No. 333
113th CONGRESS
2d Session
H. R. 3979
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
March 12, 2014
Received
March 13, 2014
Read the first time
March 24, 2014
Read the second time and placed on the calendar
_______________________________________________________________________
AN ACT
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 of 2014''.
SEC. 2. EMERGENCY SERVICES, GOVERNMENT, AND CERTAIN NONPROFIT
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 rules for certain emergency services,
government, and nonprofit volunteers.--
``(A) Emergency services volunteers.--Qualified
services rendered as a bona fide volunteer to an
eligible employer shall not be taken into account under
this section as service provided by an employee. For
purposes of the preceding sentence, the terms
`qualified services', `bona fide volunteer', and
`eligible employer' shall have the respective meanings
given such terms under section 457(e).
``(B) Certain other government and nonprofit
volunteers.--
``(I) In general.--Services rendered as a
bona fide volunteer to a specified employer
shall not be taken into account under this
section as service provided by an employee.
``(ii) Bona fide volunteer.--For purposes
of this subparagraph, the term `bona fide
volunteer' means an employee of a specified
employer whose only compensation from such
employer is in the form of--
``(I) reimbursement for (or
reasonable allowance for) reasonable
expenses incurred in the performance of
services by volunteers, or
``(II) reasonable benefits
(including length of service awards),
and nominal fees, customarily paid by
similar entities in connection with the
performance of services by volunteers.
``(iii) Specified employer.--For purposes
of this subparagraph, the term `specified
employer' means--
``(I) any government entity, and
``(II) any organization described
in section 501(c) and exempt from tax
under section 501(a).
``(iv) Coordination with subparagraph
(A).--This subparagraph shall not fail to apply
with respect to services merely because such
services are qualified services (as defined in
section 457(e)(11)(C)).''.
(b) Effective Date.--The amendments made by this section shall
apply to months beginning after December 31, 2013.
Passed the House of Representatives March 11, 2014.
Attest:
KAREN L. HAAS,
Clerk.
Calendar No. 333
113th CONGRESS
2d Session
H. R. 3979
_______________________________________________________________________
AN ACT
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.
_______________________________________________________________________
March 24, 2014
Read the second time and placed on the calendar