[Congressional Record (Bound Edition), Volume 160 (2014), Part 3]
[House]
[Pages 4166-4168]
[From the U.S. Government Publishing Office, www.gpo.gov]




 PROTECTING VOLUNTEER FIREFIGHTERS AND EMERGENCY RESPONDERS ACT OF 2014

  Mr. BRADY of Texas. Mr. Speaker, I move to suspend the rules and pass 
the bill (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, as amended.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 3979

       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.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
Texas (Mr. Brady) and the gentleman from Michigan (Mr. Levin) each will 
control 20 minutes.
  The Chair recognizes the gentleman from Texas.


                             General Leave

  Mr. BRADY of Texas. Mr. Speaker, I ask unanimous consent that all 
Members have 5 legislative days in which to revise and extend their 
remarks and include extraneous material on the subject of the bill 
under consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Texas?
  There was no objection.
  Mr. BRADY of Texas. Mr. Speaker, I yield myself such time as I may 
consume.
  I would like to begin by first rising in support of this bill, the 
Protecting Volunteer Firefighters and Emergency Responders Act.
  I yield 5 minutes to the gentleman from Pennsylvania (Mr. Barletta), 
the author of this very important bill.
  Mr. BARLETTA. Mr. Speaker, I rise today to speak in support of my 
bill, H.R. 3979, the Protecting Volunteer Firefighters and Emergency 
Responders Act.
  This is a good, bipartisan bill that protects our first responders, 
our volunteer firefighters, and emergency services personnel by 
ensuring that they are not considered employees under the employer 
mandate provision of the Affordable Care Act.
  If they were, fire companies would be forced to pay for the 
volunteers' health insurance or pay a fine, driving many fire 
departments out of business. Simply put, this is a public safety issue.
  I first learned about this issue from a volunteer firefighter back 
home, and I began a crusade to clear this up for volunteer firefighters 
and localities and the residents of Pennsylvania and every other State.
  Here is why this is so important. In my home State of Pennsylvania, 
97 percent of fire companies are either entirely or mostly volunteer. 
Nationally, it is 87 percent.
  To be clear, forcing volunteer fire companies to comply with the 
Affordable Care Act will not extend health insurance to the uninsured. 
Rather, it will close firehouses, placing people at risk.
  Last month, the IRS issued a final rule upholding this bill's intent. 
However, this is too important of a public safety issue to be left to 
the changing positions of Federal bureaucrats. We must pass this bill 
and encourage our friends in the Senate to do the same.
  We owe our emergency service volunteers who risk their lives every 
day rock-solid certainty. This legislation says, once and for all, that 
volunteer firefighters are just that, volunteers, and should not be 
subjected to the employer mandate.
  I strongly urge passage of the bill.

                              {time}  1715

  Mr. LEVIN. Mr. Speaker, I yield myself such time as I shall consume 
and rise in support of the bill.
  Well, first of all, let me mention that this bill followed regular 
order. It was brought up in our committee, it was discussed, and it was 
passed unanimously; and I think that is a plus and, I think, is a good 
precedent.
  Let me also say that this is an important issue, and it was one 
responded to by Treasury in its regulation. I think there has been a 
lot of misshaping as to what the regulation process is all about, and 
there have been times when we essentially have wanted to stop the 
regulatory process.
  I think that has been a serious mistake. It is sometimes used for a 
purpose, I think, unrelated to the substance of the issue.
  In this case, as I said, Treasury listened to the concerns that were 
expressed--and I think important concerns--and issued their final 
regulation; and essentially, what we are now doing is to say that what 
Treasury has decided in its regulation is correct. I think there is no 
concern about it being changed.
  However, this legislation says: let's put it in the books as 
legislation. And I think so be it because it is so important for this 
Congress to join the administration in recognizing that volunteer first 
responders are absolutely critical to the safety and security of 
communities across the country.
  I think it is sometimes not fully understood that 70 percent of all 
firefighters across the country are volunteers, and for the communities 
aided by volunteer first responders, the services donated annually by 
these volunteers are estimated to be worth more than $140 billion.
  So I rise in support of this legislation, as I said, and I want to 
emphasize that it was raised in regular order. It was brought before 
our committee. It

[[Page 4167]]

was discussed within our committee. We took a vote. It was unanimous. 
Treasury had responded appropriately to the concerns expressed by us.
  So I now think we should give a further imprimatur to this 
legislation and support it, I hope, unanimously.
  I reserve the balance of my time.
  Mr. BRADY of Texas. Mr. Speaker, I yield myself as much time as I may 
consume.
  This is such a commonsense and important bill, and this challenge was 
brought to me as well by one of my local firefighters, the fire chief 
of Magnolia Volunteer Fire Department, Gary Vincent.
  The bill introduced by the gentleman from Pennsylvania (Mr. Barletta) 
ensures the work our Nation's volunteers, including volunteer 
firefighters and emergency responders, are honored, protected, and 
recognized.
  The tradition of volunteer firefighting dates back to colonial times, 
yet remains vital to thousands of communities throughout the country 
who rely exclusively upon volunteer fire departments for fire 
protection and emergency medical services.
  The problem is the Affordable Care Act is a complicated law, and 
sometimes, the IRS has treated volunteers as full-time workers for 
other purposes. This confusion in the law has created uncertainty for 
local communities and their firefighters and could jeopardize their 
ability to respond to emergencies.
  No one wants to put local governments and nonprofits at a risk of 
huge cost increases that could result if volunteers were considered 
employees under the Affordable Care Act.
  The White House does not want that, and neither does Congress. This 
bill is critical to permanently protecting the 780,000 volunteer 
firefighters and emergency responders and all other volunteers at our 
Nation's nonprofits and tribal governments.
  The bill provides the certainty of congressional action, rather than 
relying on regulations that could be repealed, changed, or amended.
  I call on my colleagues to put a bipartisan stamp on this bill to 
honor a value we all agree on, volunteerism. I urge my colleagues to 
support H.R. 3979, and I reserve the balance of my time.
  Mr. LEVIN. Mr. Speaker, I ask my colleague how many further requests 
for time he has, and I will reserve the balance of my time.
  Mr. BRADY of Texas. Mr. Speaker, yielding myself such time as I may 
consume, I have about 4 or 5 additional speakers to move through on 
this important bill.
  At this time, I yield 2 minutes to the gentleman from Pennsylvania 
(Mr. Kelly), a fellow member of the Ways and Means Committee, who has 
been a champion on this issue as well.
  Mr. KELLY of Pennsylvania. Mr. Speaker, I thank the gentleman from 
Texas and also my friend from Pennsylvania.
  As you heard Congressman Barletta talk about, 90 percent of the 1,800 
fire departments in Pennsylvania are all volunteer. These are men and 
women from the community that just come forward to serve.
  When you look at what is going on right now, what we have tried to do 
is close a gap. This is Treasury guidance, so by no means has it been 
codified. I think what we are doing with this piece of legislation, 
with H.R. 3979, we make certain--in a time where there is so much 
uncertainty--that these folks will be protected, will not be looked at 
in a way that does not make sense to them.
  Now, I have got to tell you that I was at an installation of officers 
back in my hometown of Butler. Ed Kirkwood, the manager of Butler 
Township, when asked about what could possibly happen, said:

       The township has over 130 volunteer firefighters serving 
     the community. By my calculation, if this is not fixed, the 
     township could go bankrupt. It would require a tax increase 
     of 13.56 mills, or an increase of over two-and-a-half times 
     the current rate to comply.

  Basically, if this is not fixed, Butler Township either doubles its 
taxes or loses their volunteer fire department.
  Chief Mike Cadman of Jamestown, when asked about this, said: that 
would be political suicide.
  I would venture that it is worse than political suicide. It is 
putting our citizens at risk when we don't have to.
  Now, at a time when it is so hard and the public looks and says you 
guys don't get along on anything, this is something, I think, where we 
have come together and say let's just do something that makes sense. 
Let's just do something that puts into effect now--it eliminates all 
the guesswork that these folks are not going to be looked at in a 
different way under the Affordable Care Act.
  And a piece of legislation, the Affordable Care Act, which is so hard 
to understand and so many are wondering what exactly is covered and 
what is not covered and how would I comply and how would I not comply, 
this is just commonsense legislation out of this body that makes sense 
for all of those volunteers that spend countless hours and time serving 
the needs of our communities all over our country.
  But in Pennsylvania, as I said, 90 percent of our 1,800 fire 
departments are all volunteer--all volunteer. These folks give up their 
time and their hours to train, so that they can serve others.
  I thank the gentleman for his legislation.
  Mr. LEVIN. I reserve the balance of my time.
  Mr. BRADY of Texas. Mr. Speaker, I am pleased to yield 2 minutes to 
the gentleman from Ohio (Mr. Renacci), another one of the new, young 
leaders on the House Ways and Means Committee.
  Mr. RENACCI. Mr. Speaker, I rise today in support of the Protecting 
Volunteer Firefighters and Emergency Responders Act.
  Each day, we continue to learn more about just how broken the 
government-run health care system is and how it continues to negatively 
impact families and small businesses.
  Now, it is clear that the employer mandate, a key provision within 
the law, will not only cost jobs, but it could force fire companies to 
close their doors which would jeopardize public safety.
  As a former volunteer firefighter and former mayor of a small town in 
Ohio, I know that our volunteer fire companies and emergency responders 
rely primarily on donations to fund their operations.
  Throughout the country, nearly 90 percent of all fire departments are 
volunteers. If these volunteers are forced to comply with the employer 
mandate, it is undeniable that our local communities will be 
devastated, as we witness fire companies forced to close their doors 
because they simply cannot afford to continue operations. This is truly 
unacceptable.
  I thank the gentleman from Pennsylvania, Representative Barletta, for 
introducing this important legislation, of which I am a proud 
cosponsor. I urge all of my colleagues in the House to join us in 
standing up for our hardworking local heroes by supporting the 
Protecting Volunteer Firefighters and Emergency Responders Act.
  Mr. LEVIN. I reserve the balance of my time.
  Mr. BRADY of Texas. Mr. Speaker, I am pleased to yield 1 minute to 
the gentleman from New Jersey (Mr. Lance), another champion of 
firefighters and emergency responders.
  Mr. LANCE. Mr. Speaker, there is uncertainty in volunteer fire 
departments across the country, including in my home State of New 
Jersey, about the negative consequences of ObamaCare's harmful employer 
mandate. That is why I rise today in strong support of H.R. 3685, the 
Protecting Volunteer Firefighters and Emergency Responders Act.
  Designating volunteer firefighters as paid employees under ObamaCare 
is bad public policy. It threatens public safety. The passage of this 
legislation will provide a permanent statutory solution that will 
ensure our Nation's volunteer first responders are protected from 
ObamaCare's employer mandate.
  I urge passage of H.R. 3685.
  Mr. LEVIN. I reserve the balance of my time.
  Mr. BRADY of Texas. Mr. Speaker, I yield 2 minutes to the gentleman 
from Georgia (Mr. Collins).

[[Page 4168]]


  Mr. COLLINS of Georgia. I thank the gentleman from Texas, Congressman 
Brady.
  Mr. Speaker, somewhere across America, right now or later tonight, a 
tone is going to go off. That tone is going to go off, and a husband or 
a wife, a son or a daughter is going to respond. They are going to get 
out of their beds. They are going to get out of their workplaces. They 
are going to respond.
  They are going to go to a place of danger, a place to help, a place, 
from their heart, to do something they want to do.
  I remember that tone, for I used to answer that tone at Hollingsworth 
Volunteer Fire Department in Banks County. When you hear the tone go 
off, you go out not knowing what you may face or whether you will come 
home or not.
  I am so pleased to stand in support, Mr. Speaker, of H.R. 3979, 
sponsored by Congressman Barletta, because it takes at least part of 
the uncertainty out of other things in life, when all these men and 
women want to do is to serve the community.
  By taking this uncertainty out and not counting them as full-time 
employees, it gives those volunteer personnel and their chiefs less to 
worry about. Instead, they are able to spend more time making sure they 
are doing what all these great Americans want to be doing, and that is 
to serve their communities.
  The West Jackson Fire Department in my district is really frightfully 
scared of this rule because it is going to cost them more than they can 
afford.
  So all I ask is for the bipartisanship that has been shown here 
today. And, for those watching, when the tone goes off, the brave men 
and women of our country respond. What they don't need is to have a 
tone go off from Washington that puts them in further jeopardy.
  Mr. LEVIN. I reserve the balance of my time.
  Mr. BRADY of Texas. At this time, I yield 1 minute to the gentleman 
from Kentucky (Mr. Barr).
  Mr. BARR. Mr. Speaker, today, the House has the chance to more 
permanently establish in law a provision that firefighters across 
Kentucky's 6th District have told me is vital to their ability to 
continue protecting our communities.
  The Protecting Volunteer Firefighters and Emergency Responders Act 
will simply ensure, once and for all, that these departments will not 
fall victim to the costly employer mandate in ObamaCare.
  Over 90 percent of Kentucky's fire departments are either fully or 
mostly volunteer. Fire chiefs have told me that they do not have the 
resources to provide the health benefits mandated by ObamaCare's 
employer mandates to these brave and selfless volunteers who have no 
expectation of receiving such benefits or receive their benefits 
through other lines of work.
  I remain committed to replacing ObamaCare with reforms that will 
actually lower the cost of health care without jeopardizing the safety 
of our communities. As an original cosponsor, I am pleased to help 
introduce this critical legislation.
  I commend Congressman Barletta for introducing it, and I urge my 
colleagues to vote in favor of this critical legislation.
  Mr. LEVIN. I reserve the balance of my time.
  Mr. BRADY of Texas. I am pleased to yield 1 minute to the gentleman 
from Illinois (Mr. Rodney Davis).
  Mr. RODNEY DAVIS of Illinois. Mr. Speaker, I thank my colleague Lou 
Barletta from Pennsylvania for introducing this commonsense piece of 
legislation.

                              {time}  1730

  As we see, this is another unintended consequence of ObamaCare. I 
have received a letter from one of my volunteer fire departments just a 
few months ago that talked about this bill, and it said that the 
provision that is hurting our firefighters could be devastating to fire 
departments. Many volunteer fire departments rely upon local donations 
and fundraisers to fund their basic operations. The addition of a 
requirement to provide health insurance would present a serious 
financial challenge to them. Some departments have taken steps to 
reduce staffing levels and shifts in order to fall under the 50 FTE and 
30-hours-worked threshold, which reduces the fire department's baseline 
emergency response capabilities.
  I would like to thank Staunton, Illinois' fire chief for the fire 
protection district in Staunton, Rick Haase, for sending me this 
letter, and I would urge my colleagues to support this piece of 
legislation.
  Mr. LEVIN. I just want to close by stating--it can be done very 
briefly--the importance of this legislation. I think we have heard 
eloquent testimony to it, and I hope we can proceed on a bipartisan 
basis, as has been true before.
  I yield back the balance of my time.
  Mr. BRADY of Texas. In closing, I would like to reference the title 
of this bill, Protecting Volunteer Firefighters and Emergency 
Responders. Democrats and Republicans coming together today are here to 
make sure that is the law of the land. We are protecting our volunteer 
firefighters and emergency responders. This bill deserves our support, 
and I urge its passage.
  I yield back the balance of my time.
  Ms. ESTY. Mr. Speaker, I thank my good friend, Mr. Larson, for being 
such a champion for our volunteer firefighters and first responders.
  Mr, Speaker, I rise today in strong support of the Protecting 
Volunteer Firefighters and Emergency Responders Act.
  I'm proud to cosponsor this bipartisan bill with Mr. Barletta.
  This bill makes a sensible fix to the Affordable Care Act that 
protects volunteer firefighters and first responders in Connecticut and 
across the country.
  I heard concerns from fire chiefs in my district--including Chief 
Jack Casner from my hometown of Cheshire--that the IRS may incorrectly 
count volunteers as employees.
  We rely on hundreds of volunteer firefighters to keep our community 
safe.
  These men and women are proud to volunteer--and do a terrific job.
  And so, with my colleagues, I immediately expressed their concerns to 
the Obama Administration.
  This bipartisan bill codifies important clarifications. . .
  and shows that we can work together--as Democrats and Republicans--to 
make the Affordable Care Act work better for the American people.
  I urge my colleagues to join us in supporting H.R. 3979.
  The SPEAKER pro tempore. The question is on the motion offered by the 
gentleman from Texas (Mr. Brady) that the House suspend the rules and 
pass the bill, H.R. 3979, as amended.
  The question was taken.
  The SPEAKER pro tempore. In the opinion of the Chair, two-thirds 
being in the affirmative, the ayes have it.
  Mr. LEVIN. Mr. Speaker, on that I demand the yeas and nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. Pursuant to clause 8 of rule XX, further 
proceedings on this motion will be postponed.

                          ____________________