[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