I 

109TH CONGRESS 

1ST SESSION H. R. 3012 

To amend the Internal Revenue Code of 1986 to exclude from gross income 

health care subsidy payments made to employers by local governments 

on behalf of volunteer firefighters. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 21, 2005 

Mr. ANDREWS 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 exclude 

from gross income health care subsidy payments made 

to employers by local governments on behalf of volunteer 

firefighters. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Volunteer Firefighters’ 

5 Protection Act of 2005’’. 
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1 SEC. 2. EXCLUSION OF HEALTH CARE SUBSIDY PAYMENTS 

2 MADE ON BEHALF OF VOLUNTEER FIRE3 FIGHTERS. 

4 (a) GENERAL RULE.—Part III of subchapter B of 

5 chapter 1 of the Internal Revenue Code of 1986 (relating 

6 to items specifically excluded from gross income) is 

7 amended by inserting after section 139A the following new 

8 section: 

9 ‘‘SEC. 139B. HEALTH CARE SUBSIDY PAYMENTS MADE ON 

10 BEHALF OF VOLUNTEER FIREFIGHTERS. 

11 ‘‘(a) GENERAL RULE.—In the case of an employer, 

12 gross income does not include amounts received in a tax13 able year as a qualified health care subsidy payment. 

14 ‘‘(b) QUALIFIED HEALTH CARE SUBSIDY PAY15 MENT.—For purposes of subsection (a), the term ‘quali16 fied health care subsidy payment’ means a payment 

17 which— 

18 ‘‘(1) is made by a political subdivision of a 

19 State to the taxpayer under a qualified volunteer 

20 firefighter agreement, and 

21 ‘‘(2) does not exceed the aggregate of the appli22 cable premiums (within the meaning of section 

23 4980B(f)(4)) for insurance which constitutes med24 ical care (as defined in section 213(d)) for the em25 ployees of such taxpayer who are qualified volunteer 

26 firefighters, their spouses, and dependents. 
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1 ‘‘(c) QUALIFIED VOLUNTEER FIREFIGHTER AGREE2 MENT.—The term ‘qualified volunteer firefighter agree3 ment’ means an agreement entered into between the tax4 payer and a political subdivision of a State under which— 

5 ‘‘(1) the taxpayer allows the employees who are 

6 qualified volunteer firefighters to be on call while at 

7 work for the taxpayer for such hours as the taxpayer 

8 and employees may agree, and 

9 ‘‘(2) the taxpayer agrees not to demote or fire 

10 any such employee as a result of work missed under 

11 such agreement. 

12 ‘‘(d) QUALIFIED VOLUNTEER FIREFIGHTER.—For 

13 purposes of this section, the term ‘qualified volunteer fire14 fighter’ means an individual who, at all times during the 

15 taxable year, with respect to firefighting qualifications is 

16 a member in good standing of a qualified volunteer fire 

17 department (as defined in section 150(e)).’’. 

18 (b) CLERICAL AMENDMENT.—The table of sections 

19 for such part is amended by inserting after the item relat20 ing to section 139A the following new item: 

‘‘Sec. 139B. Health care subsidy payments made on behalf of volunteer firefighters.’’. 

21 (c) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to taxable years beginning after 

23 the date of the enactment of this Act. 

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