[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3979 Reported in House (RH)]
Union Calendar No. 268
113th CONGRESS
2d Session
H. R. 3979
[Report No. 113-360]
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
February 25, 2014
Additional sponsors: Ms. Bonamici, Mr. Carter, Mr. Connolly, Mr.
Cramer, Mr. Frelinghuysen, Mr. Graves of Missouri, Mr. Griffith of
Virginia, Mr. Harris, Mr. King of New York, Mr. Lankford, Mr. Latta,
Mrs. Lummis, Mr. Massie, Mr. Michaud, Mr. Nunnelee, Mr. Paulsen, Mr.
Pittenger, Mrs. Roby, Mr. Rokita, Mr. Rothfus, Mr. Shimkus, Mr.
Stivers, Mr. Rahall, Mr. Turner, Mr. Walden, Mr. Wenstrup, Mr.
Westmoreland, Mr. Whitfield, Mr. Wittman, Mr. Williams, Mr. Courtney,
Mr. Dent, Mr. Huelskamp, Mr. Israel, Mr. Roskam, Mr. Sessions, Mr.
Latham, Mr. Van Hollen, Mr. Womack, Mr. Webster of Florida, Mrs.
Capito, Mr. Crawford, Mr. Daines, Mr. Hurt, Mr. Wilson of South
Carolina, Mr. McCaul, Mrs. Walorski, Mr. Murphy of Pennsylvania, Mr.
DeFazio, Mr. Harper, Mr. Bridenstine, Ms. Esty, Mrs. Brooks of Indiana,
Mr. Kilmer, Mr. Yoder, Mr. Gibson, Mr. Carney, Mr. Walberg, Mr.
Benishek, Mr. Forbes, Mr. Gibbs, Mr. Bentivolio, Mr. Garcia, Mr.
Barber, Mr. Goodlatte, Mr. Gosar, Mr. Poe of Texas, Mr. Bishop of New
York, Mr. Carson of Indiana, and Mr. Hastings of Washington
February 25, 2014
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
_______________________________________________________________________
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,
<DELETED>SECTION 1. SHORT TITLE.</DELETED>
<DELETED> This Act may be cited as the ``Protecting Volunteer
Firefighters and Emergency Responders Act''.</DELETED>
<DELETED>SEC. 2. EMERGENCY SERVICES VOLUNTEERS.</DELETED>
<DELETED> (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:</DELETED>
<DELETED> ``(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).''.</DELETED>
<DELETED> (b) Effective Date.--The amendments made by this section
shall apply to months beginning after December 31, 2013.</DELETED>
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Protecting Volunteer Firefighters
and Emergency Responders Act of 2014''.
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 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) Effective Date.--The amendments made by this section shall
apply to months beginning after December 31, 2013.
Union Calendar No. 268
113th CONGRESS
2d Session
H. R. 3979
[Report No. 113-360]
_______________________________________________________________________
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.
_______________________________________________________________________
February 25, 2014
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed