39–006 

113TH CONGRESS REPORT " ! HOUSE OF REPRESENTATIVES 2d Session 113–360 

PROTECTING VOLUNTEER FIREFIGHTERS AND 

EMERGENCY RESPONDERS ACT OF 2014 

FEBRUARY 25, 2014.—Committed to the Committee of the Whole House on the State 

of the Union and ordered to be printed 

Mr. CAMP, from the Committee on Ways and Means, 

submitted the following 

R E P O R T 

[To accompany H.R. 3979] 

[Including cost estimate of the Congressional Budget Office] 

The Committee on Ways and Means, to whom was referred 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, having 

considered the same, report favorably thereon with an amendment 

and recommend that the bill as amended do pass. 

CONTENTS 

Page 

I. Summary and Background .............................................................................. 2 

A. Purpose and Summary ........................................................................ 2 

B. Background and Need for Legislation ................................................ 2 

C. Legislative History .............................................................................. 3 

II. Explanation of the Bill ..................................................................................... 4 

A. Emergency Services Volunteers .......................................................... 4 

III. Votes of the Committee .................................................................................... 8 

IV. Budget Effects of the Bill ................................................................................. 8 

A. Committee Estimate of Budgetary Effects ........................................ 8 

B. Statement Regarding New Budget Authority and Tax Expenditures Budget Authority ...................................................................... 9 

C. Cost Estimate Prepared by the Congressional Budget Office .......... 9 

D. Macroeconomic Impact Analysis ........................................................ 10 

V. Other Matters To Be Discussed Under the Rules of the House ................... 10 

A. Committee Oversight Findings and Recommendations .................... 10 

B. Statement of General Performance Goals and Objectives ................ 10 

C. Information Relating to Unfunded Mandates ................................... 10 

D. Applicability of House Rule XXI 5(b) ................................................. 10 

E. Tax Complexity Analysis ..................................................................... 10 


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F. Congressional Earmarks, Limited Tax Benefits, and Limited Tariff Benefits .......................................................................................... 11 

G. Duplication of Federal Programs ....................................................... 11 

H. Disclosure of Directed Rule Makings ................................................. 11 

VI. Changes in Existing Law Made by the Bill, As Reported ............................. 11 

The amendment is as follows: 

Strike all after the enacting clause and insert the following: 

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. 

I. SUMMARY AND BACKGROUND

A. PURPOSE AND SUMMARY

H.R. 3979 would amend section 4980H of the Internal Revenue 

Code of 1986 (‘‘the Code’’) to ensure that qualified emergency services volunteers are not counted in determining the full-time employees or full-time equivalents of a given employer for purposes of 

the employer mandate under the Patient Protection and Affordable 

Care Act (PPACA). 

B. BACKGROUND AND NEED FOR LEGISLATION

Many communities rely exclusively upon volunteer fire departments for fire protection and emergency medical services. In these 

communities, volunteers may receive nominal incentives and may 

be assigned to multiple 12- and 24-hour shifts—easily allowing 

them to work in excess of 30 hours per week. Because the Internal 

Revenue Service (‘‘IRS’’) has a history of treating volunteer firefighters as ‘‘employees’’ for tax purposes, concerns have been expressed that the IRS could treat these volunteers as ‘‘employees’’ 

for purposes of the employer mandate. 

If incorrectly implemented, volunteer fire departments may be 

unintentionally forced to comply with requirements under the employer mandate (applying to full-time workers working 30 hours or 

more per week) that could force them to close or curtail their emergency response activities. 

The International Association of Fire Chiefs has warned that 

over ‘‘780,000 other volunteer firefighters throughout the nation, 

are classified as ‘employees’ of their fire departments. This classification could force fire departments to offer health insurance to 

volunteers, a requirement which very few fire departments could 

meet, and even fewer volunteers want.’’ 

On January 10, 2014, the Department of the Treasury (‘‘Treasury’’) released a blog posting stating that ‘‘final regulations, which 

we expect to issue shortly’’ would ‘‘not require volunteer hours of 


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bona fide volunteer firefighters and volunteer emergency medical 

personnel at governmental or tax-exempt organizations to be counted when determining full-time employees (or full-time equivalents).’’ As of February 4, 2014 (the date the Committee marked up 

and ordered reported H.R. 3979), however, no final regulations had 

been issued, and there remained considerable uncertainty as to 

how the employer mandate would apply to emergency services volunteers. 

Subsequent to the Committee’s action, on February 10, 2014, 

Treasury and the IRS issued final regulations under section 4980H. 

The final regulations provide that hours of service do not include 

hours worked as a ‘‘bona fide volunteer.’’ 

Unfortunately, however, arbitrary regulatory guidance—even the 

final rule issued in response to the Committee’s action on H.R. 

3979—does not provide the same degree of certainty as would the 

Protecting Volunteer Firefighters and Emergency Responders Act 

of 2014. The history of this Administration’s own rulemaking process with respect to the employer mandate demonstrates that Treasury can and will amend its previous regulatory guidance with little 

or no notice. For example, on July 2, 2013, a Treasury blog posting 

unexpectedly announced a delay of the employer mandate for 

2014—overriding previously issued guidance from December of 

2012. Additionally, other aspects of the final rule issued on February 10, 2014, suddenly amended previous guidance by delaying 

this mandate for an additional year for selected classes of employers. An Act of Congress is the only way to offer lasting certainty 

to fire departments—and much-needed peace of mind to our brave 

emergency services volunteers—across the nation. 

C. LEGISLATIVE HISTORY

Background 

H.R. 3979 was introduced on January 31, 2014, and was referred 

to the Committee on Ways and Means. 

Committee action 

The Committee on Ways and Means marked up H.R. 3979, the 

Protecting Volunteer Firefighters and Emergency Responders Act 

of 2014, on February 4, 2014, and ordered the bill, as amended, favorably reported (with a quorum being present). 

Committee hearings 

On January 28, 2014, the Full Committee held a hearing on the 

‘‘Impact of the Employer Mandate’s Definition of Full-time Employee on Jobs and Opportunities.’’ 


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1Pub. L. No 111–148, enacted March 23, 2010. 

2Pub. L. No. 111–152, enacted March 30, 2010. 

3Sec. 4980H, added to the Code by section 1513 of PPACA and amended by 10106 of PPACA 

and section 1003 of the Health Care and Education Reconciliation Act of 2010. (Unless otherwise 

stated, all section references herein are to the Internal Revenue Code of 1986, as amended.) An 

applicable large employer is also subject to annual reporting requirements under section 6056. 

Premium assistance credits for health insurance purchased on an American Health Benefit Exchange are provided under section 36B. Reduced cost-sharing for an individual’s share of expenses covered by such health insurance is provided under section 1402 of PPACA. For further 

information on these provisions, see Part III.B–D of Joint Committee on Taxation, Present Law 

and Background Relating to the Tax-Related Provisions in the Affordable Care Act (JCX–6–13), 

March 4, 2013, available on the Joint Committee on Taxation website at www.jct.gov. 4 Notice 2013–45, 2013–31 I.R.B. 116, Part III, Q&A–2. 

5Section XV.D.6 of the preamble to the final regulations, 79 Fed. Reg. 8544, 8574–8575, February 12, 2014. 

II. EXPLANATION OF THE BILL

A. EMERGENCY SERVICES VOLUNTEERS

PRESENT LAW

Employer shared responsibility for health coverage 

In general 

Under PPACA,1 as amended by the Health Care and Education 

Reconciliation Act of 2010 2 (generally referred to collectively as the 

‘‘Affordable Care Act’’ or ‘‘ACA’’), an applicable large employer may 

be subject to a tax, called an ‘‘assessable payment,’’ for a month if 

one or more of its full-time employees is certified to the employer 

as receiving for the month a premium assistance credit for health 

insurance purchased on an American Health Benefit Exchange or 

reduced cost-sharing for the employee’s share of expenses covered 

by such health insurance.3 (This is sometimes referred to as the 

employer shared responsibility requirement.) As discussed below, 

the amount of the assessable payment depends on whether the employer offers its full-time employees and their dependents the opportunity to enroll in minimum essential coverage under a group 

health plan sponsored by the employer and, if it does, whether the 

coverage offered is affordable and provides minimum value. 

Under the ACA, these rules are effective for months beginning 

after December 31, 2013. However, the IRS has announced that no 

assessable payments will be assessed for 2014.4 On February 10, 

2014, Treasury and the IRS issued final regulations on the employer shared responsibility requirement and announced that no 

assessable payments for 2015 will apply to applicable large employers that have fewer than 100 full-time employees and full-time 

equivalent employees and meet certain other requirements.5

Definitions of full-time employee and applicable large employer 

For purposes of applying these rules, full-time employee means, 

with respect to any month, an employee who is employed on average at least 30 hours of service per week. Hours of service are to 

be determined under regulations, rules, and guidance prescribed by 

the Secretary of the Treasury, in consultation with the Secretary 

of Labor, including rules for employees who are not compensated 

on an hourly basis. 

Applicable large employer generally means, with respect to a calendar year, an employer who employed an average of at least 50 

full-time employees on business days during the preceding calendar 


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6 Additional rules apply, for example, in the case of an employer that was not in existence 

for the entire preceding calendar year. 7The rules for determining controlled group, group under common control, and affiliated service group under section 414(b), (c), (m) and (o) apply for this purpose. 8 In addition, in determining assessable payments (as discussed herein), only one 30-employee 

reduction in full-time employees applies to the group and is allocated among the members ratably based on the number of full-time employees employed by each member. 9For calendar years after 2014, the $2,000 dollar amount, and the $3,000 dollar amount referenced herein, are increased by the percentage (if any) by which the average per capita premium for health insurance coverage in the United States for the preceding calendar year (as 

estimated by the Secretary of Health and Human Services (‘‘HHS’’) no later than October 1 of 

the preceding calendar year) exceeds the average per capita premium for 2013 (as determined 

by the Secretary of HHS), rounded down to the next lowest multiple of $10. 10 Under section 36B(c)(2)(C), coverage under an employer-sponsored plan is unaffordable if 

the employee’s share of the premium for self-only coverage exceeds 9.5 percent of household income, and the coverage fails to provide minimum value if the plan’s share of total allowed cost 

of provided benefits is less than 60 percent of such costs. 

year.6 Solely for purposes of determining whether an employer is 

an applicable large employer (that is, whether the employer has at 

least 50 full-time employees), besides the number of full-time employees, the employer must include the number of its full-time 

equivalent employees for a month, determined by dividing the aggregate number of hours of service of employees who are not fulltime employees for the month by 120. In addition, in determining 

whether an employer is an applicable large employer, members of 

the same controlled group, group under common control, and affiliated service group are treated as a single employer.7 If the group 

is an applicable large employer under this test, each member of the 

group is an applicable large employer even if any member by itself 

would not be an applicable large employer.8

Assessable payments 

If an applicable large employer does not offer its full-time employees and their dependents minimum essential coverage under 

an employer-sponsored plan and at least one full-time employee is 

so certified to the employer, the employer may be subject to an assessable payment of $2,000 9 (divided by 12 and applied on a 

monthly basis) multiplied by the number of its full-time employees 

minus 30, regardless of the number of full-time employees so certified. For example, in 2016, Employer A fails to offer minimum essential coverage and has 100 full-time employees, 10 of whom receive premium assistance credits for the entire year. The employer’s assessable payment is $2,000 for each employee over the 30- 

employee threshold, for a total of $140,000 ($2,000 multiplied by 

70, that is, 100–30). 

Generally an employee who is offered minimum essential coverage under an employer-sponsored plan is not eligible for a premium assistance credit or reduced cost-sharing unless the coverage 

is unaffordable or fails to provide minimum value.10 However, if an 

employer offers its full-time employees and their dependents minimum essential coverage under an employer-sponsored plan and at 

least one full-time employee is certified as receiving a premium assistance credit or reduced cost-sharing (because the coverage is 

unaffordable or fails to provide minimum value), the employer may 

be subject to an assessable payment of $3,000 (divided by 12 and 

applied on a monthly basis) multiplied by the number of such fulltime employees. However, the assessable payment in this case is 

capped at the amount that would apply if the employer failed to 

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11 REG–138006–12, 78 Fed. Reg. 218, January 2, 2013. The IRS issued an advance notice of 

the proposed regulations on December 28, 2012. As noted above, the IRS subsequently announced that no assessable payments will be assessed for 2014. 12 ‘‘Treasury Ensures Fair Treatment for Volunteer Firefighters and Emergency Responders 

Under the Affordable Care Act,’’ posted by Mark J. Mazur, Assistant Treasury Secretary for Tax 

Policy, at Treasury Notes (Treasury’s official blog), January 10, 2014, available at http:// 

www.treasury.gov/connect/blog/Pages/Treasury-Ensures-Fair-Treatment-for-Volunteer-Firefighters-and-Emergency-Responders-under-the-Affordable-Care-Act-Under-ACA.aspx. 13Sec. 457(e)(11)(A)(ii),(B) and (C). 

tial coverage. For example, in 2016, Employer B offers minimum 

essential coverage and has 100 full-time employees, 20 of whom receive premium assistance credits for the entire year. The employer’s assessable payment before consideration of the cap is $3,000 

for each full-time employee receiving a credit, for a total of $60,000. 

The cap on the assessable payment is the amount that would have 

applied if the employer failed to offer coverage, or $140,000 ($2,000 

multiplied by 70, that is, 100–30). In this example, the cap therefore does not affect the amount of the assessable payment, which 

remains at $60,000. 

Proposed regulations 

The IRS issued proposed regulations on the employer shared responsibility requirement on December 28, 2012.11 The preamble to 

the proposed regulations invited the public to provide comments on 

issues relating to the application of the employer shared responsibility requirement. As of February 4, 2014—the date on which the 

Ways and Means Committee marked up and ordered reported H.R. 

3979, as amended—final regulations had not yet been issued. As 

noted above and discussed further below, Treasury issued final regulations on February 10, 2014. 

Emergency services volunteers 

In general 

In a January 10, 2014, blog posting, Treasury addressed the application of the employer shared responsibility requirement to individuals performing emergency services on a volunteer basis.12

Treasury noted that, in response to the request for public comments on the proposed regulations, numerous comments were received on the treatment of services performed by volunteer firefighters and emergency medical personnel. The Treasury blog posting indicated that the then-forthcoming final regulations relating to 

the employer shared responsibility requirement generally would 

not require volunteer hours of bona fide volunteer firefighters and 

volunteer emergency medical personnel at governmental or tax-exempt organizations to be counted when determining full-time employees (or full-time equivalents). 

The Treasury blog posting referred to existing Code rules relating to volunteers performing emergency services for an ‘‘eligible’’ 

employer, that is, a State or local government or an organization 

(other than a government entity) exempt from income tax.13 These 

rules provide special treatment for certain deferred compensation 

plans providing only length of service awards to bona fide volunteers (or their beneficiaries) on account of qualified services performed by the volunteers. For this purpose, an individual is a bona 

fide volunteer if the individual’s only compensation for performing 

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14Treas. Reg. sec. 54.4980H–1(a)(24)(ii)(A). 15The regulations refer specifically to an organization described in section 501(c) that is exempt from taxation under section 501(a). 16Treas. Reg. sec. 54.4980H–1(a)(7). 

sonable allowance for) reasonable expenses incurred in the performance of such services, or (2) reasonable benefits (including 

length of service awards), and nominal fees for such services, customarily paid by eligible employers in connection with the performance of such services by volunteers. Qualified services for this purpose are fire fighting and prevention services, emergency medical 

services, and ambulance services. 

Final regulations 

As noted above, final regulations were issued February 10, 2014, 

after the date on which the Ways and Means Committee marked 

up and ordered reported H.R. 3979, as amended. Under the final 

regulations, hours spent performing services as a bona fide volunteer are not treated as ‘‘hours of service’’ performed by employees 

for purposes of the employer shared responsibility requirement.14

Thus, such hours are disregarded in determining an employer’s 

full-time employees and full-time equivalent employees. For this 

purpose, the regulations define a bona fide volunteer as an employee of a government entity or tax-exempt organization15 whose 

only compensation from that entity or organization is in the form 

of (1) reimbursement for (or reasonable allowance for) reasonable 

expenses incurred in the performance of services by volunteers, or 

(2) reasonable benefits (including length of service awards), and 

nominal fees, customarily paid by similar entities in connection 

with the performance of services by volunteers.16 This definition is 

not limited to volunteers performing emergency services. 

REASONS FOR CHANGE

When the Committee met to consider H.R. 3979 on February 4, 

2014, Treasury had merely indicated through a blog posting that 

it intended to address, at some undetermined future time, the 

treatment of emergency services volunteers for purposes of the employer shared responsibility requirement. The Committee noted 

that, until final regulations providing further detail were issued, 

uncertainty existed as to how the requirement would apply in this 

context. In ordering reported H.R. 3979, as amended, the Committee expressed its view that it was important to provide clarity 

to these volunteers and the organizations to which they provide 

services, services that are vital to American communities. 

The Committee has subsequently taken note that, in response to 

the Committee’s action on this bill, Treasury and the IRS on February 10, 2014, issued final regulations addressing this general 

issue. In view of several recent instances where the Administration 

has significantly altered its own previous regulatory guidance concerning the employer mandate, however, the Committee remains 

concerned that emergency services volunteers face unwarranted 

uncertainty without a modification to the underlying statute itself. 

The Committee, therefore, continues to believe that the statutory 

change proposed in H.R. 3979 is necessary to provide that important clarity. 


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EXPLANATION OF PROVISION

Under the provision, for purposes of the employer shared responsibility requirement, any qualified services as a bona fide volunteer 

for an eligible employer are not taken into account as service provided by an employee. For this purpose, qualified services, bona 

fide volunteer, and eligible employer have the same meanings as 

for purposes of the rules relating to deferred compensation plans 

of eligible employers. 

EFFECTIVE DATE

The provision is effective for months beginning after December 

31, 2013. 

III. VOTES OF THE COMMITTEE

In compliance with clause 3(b) of rule XIII of the Rules of the 

House of Representatives, the following statement is made concerning the vote of the Committee on Ways and Means in its consideration of H.R. 3979, the ‘‘Protecting Volunteer Firefighters and 

Emergency Responders Act of 2014.’’ 

The bill, H.R. 3979, was ordered favorably reported as amended 

by a roll call vote of 37 yeas to 0 nays (with a quorum being 

present). The vote was as follows: 

Representative Yea Nay Present Representative Yea Nay Present 

Mr. Camp .................................. ✓ ......... ............. Mr. Levin .................................. ✓ ......... .............

Mr. Johnson ............................... ✓ ......... ............. Mr. Rangel ............................... ✓ ......... .............

Mr. Brady .................................. ✓ ......... ............. Mr. McDermott ......................... ✓ ......... .............

Mr. Ryan ................................... ✓ ......... ............. Mr. Lewis .................................. ✓ ......... .............

Mr. Nunes ................................. ✓ ......... ............. Mr. Neal ................................... ✓ ......... .............

Mr. Tiberi .................................. ✓ ......... ............. Mr. Becerra .............................. ......... ......... .............

Mr. Reichert .............................. ✓ ......... ............. Mr. Doggett .............................. ✓ ......... .............

Mr. Boustany ............................. ✓ ......... ............. Mr. Thompson .......................... ✓ ......... .............

Mr. Roskam ............................... ✓ ......... ............. Mr. Larson ................................ ✓ ......... .............

Mr. Gerlach ............................... ✓ ......... ............. Mr. Blumenauer ....................... ✓ ......... .............

Mr. Price ................................... ✓ ......... ............. Mr. Kind ................................... ✓ ......... .............

Mr. Buchanan ........................... ✓ ......... ............. Mr. Pascrell .............................. ✓ ......... .............

Mr. Smith .................................. ✓ ......... ............. Mr. Crowley .............................. ✓ ......... .............

Mr. Schock ................................ ✓ ......... ............. Ms. Schwartz ............................ ......... ......... .............

Ms. Jenkins ............................... ✓ ......... ............. Mr. Davis .................................. ✓ ......... .............

Mr. Paulsen ............................... ✓ ......... ............. Ms. Sanchez ............................. ✓ ......... .............

Mr. Marchant ............................ ✓ ......... .............

Ms. Black .................................. ✓ ......... .............

Mr. Reed ................................... ✓ ......... .............

Mr. Young ................................. ✓ ......... .............

Mr. Kelly .................................... ✓ ......... .............

Mr. Griffin ................................. ✓ ......... .............

Mr. Renacci ............................... ✓ ......... .............

IV. BUDGET EFFECTS OF THE BILL

A. COMMITTEE ESTIMATE OF BUDGETARY EFFECTS

In compliance with clause 3(d) of rule XIII of the Rules of the 

House of Representatives, the following statement is made concerning the effects on the budget of the bill, H.R. 3979, as reported. 

The bill, as reported, is estimated to have no effect on Federal 

budget receipts for fiscal years 2014–2024. 


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B. STATEMENT REGARDING NEW BUDGET AUTHORITY AND TAX

EXPENDITURES BUDGET AUTHORITY

In compliance with clause 3(c)(2) of rule XIII of the Rules of the 

House of Representatives, the Committee states that the bill involves no new or increased budget authority. The Committee states 

further that the bill involves no new or increased tax expenditures. 

C. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET OFFICE

In compliance with clause 3(c)(3) of rule XIII of the Rules of the 

House of Representatives, requiring a cost estimate prepared by 

the CBO, the following statement by CBO is provided. 

U.S. CONGRESS, 

CONGRESSIONAL BUDGET OFFICE, 

Washington, DC, February 12, 2014. 

Hon. DAVE CAMP, 

Chairman, Committee on Ways and Means, 

House of Representatives, Washington, DC. 

DEAR MR. CHAIRMAN: The Congressional Budget Office has prepared the enclosed cost estimate for H.R. 3979, the Protecting Volunteer Firefighters and Emergency Responders Act of 2014. 

If you wish further details on this estimate, we will be pleased 

to provide them. The CBO staff contact is Logan Timmerhoff. 

Sincerely, 

DOUGLAS W. ELMENDORF, Director. 

Enclosure. 

H.R. 3979—Protecting Volunteer Firefighters and Emergency Responders Act of 2014 

H.R. 3979 would amend the Internal Revenue Code to exclude 

volunteer hours of volunteer firefighters and emergency medical 

personnel from counting towards the calculation of the number of 

a firm’s full-time employees for purposes of certain provisions of 

the Affordable Care Act. Those provisions require certain employers with 50 or more full-time equivalent employees to either offer 

health care coverage of a certain standard or be subject to penalties. 

CBO and the staff of the Joint Committee on Taxation (JCT) estimate that H.R. 3979 would have no significant budgetary effect 

because the U.S. Treasury Department has issued final regulations 

that, by CBO’s and JCT’s assessment, provide the same treatment 

for those groups as H.R. 3979. Enacting H.R. 3979 would not affect 

direct spending or revenues; therefore, pay-as-you-go procedures do 

not apply. 

JCT has determined that the bill contains no intergovernmental 

or private-sector mandates as defined in the Unfunded Mandates 

Reform Act. 

The CBO staff contact for this estimate is Logan Timmerhoff. 

The estimate was approved by David Weiner, Assistant Director for 

Tax Analysis. 


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D. MACROECONOMIC IMPACT ANALYSIS

In compliance with clause 3(h)(2) of rule XIII of the Rules of the 

House of Representatives, the following statement is made by the 

Joint Committee on Taxation with respect to the provisions of the 

bill amending the Internal Revenue Code of 1986: the effects of the 

bill on economic activity are so small as to be incalculable within 

the context of a model of the aggregate economy. 

V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE

HOUSE

A. COMMITTEE OVERSIGHT FINDINGS AND RECOMMENDATIONS

With respect to clause 3(c)(1) of rule XIII of the Rules of the 

House of Representatives (relating to oversight findings), the Committee advises that it was as a result of the Committee’s review of 

the provisions of H.R. 3979 that the Committee concluded that it 

is appropriate to report the bill, as amended, favorably to the 

House of Representatives with the recommendation that the bill do 

pass. 

B. STATEMENT OF GENERAL PERFORMANCE GOALS AND OBJECTIVES

With respect to clause 3(c)(4) of rule XIII of the Rules of the 

House of Representatives, the Committee advises that the bill contains no measure that authorizes funding, so no statement of general performance goals and objectives for which any measure authorizes funding is required. 

C. INFORMATION RELATING TO UNFUNDED MANDATES

This information is provided in accordance with section 423 of 

the Unfunded Mandates Reform Act of 1995 (Pub. L. No. 104–4). 

The Committee has determined that the bill does not contain 

Federal mandates on the private sector. The Committee has determined that the bill does not impose a Federal intergovernmental 

mandate on State, local, or tribal governments. 

D. APPLICABILITY OF HOUSE RULE XXI 5(B)

Rule XXI 5(b) of the Rules of the House of Representatives provides, in part, that ‘‘A bill or joint resolution, amendment, or conference report carrying a Federal income tax rate increase may not 

be considered as passed or agreed to unless so determined by a 

vote of not less than three-fifths of the Members voting, a quorum 

being present.’’ The Committee has carefully reviewed the bill, and 

states that the bill does not involve any Federal income tax rate 

increases within the meaning of the rule. 

E. TAX COMPLEXITY ANALYSIS

Section 4022(b) of the Internal Revenue Service Restructuring 

and Reform Act of 1998 (the ‘‘IRS Reform Act’’) requires the staff 

of the Joint Committee on Taxation (in consultation with the Internal Revenue Service and the Treasury Department) to provide a 

tax complexity analysis. The complexity analysis is required for all 

legislation reported by the Senate Committee on Finance, the 

House Committee on Ways and Means, or any committee of conference if the legislation includes a provision that directly or indiVerDate Mar 15 2010 22:37 Feb 28, 2014 Jkt 039006 PO 00000 Frm 00010 Fmt 6659 Sfmt 6602 E:\HR\OC\HR360.XXX HR360

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rectly amends the Internal Revenue Code and has widespread applicability to individuals or small businesses. 

Pursuant to clause 3(h)(1) of rule XIII of the Rules of the House 

of Representatives, the staff of the Joint Committee on Taxation 

has determined that a complexity analysis is not required under 

section 4022(b) of the IRS Reform Act because the bill contains no 

provisions that amend the Code and that have ‘‘widespread applicability’’ to individuals or small businesses, within the meaning of 

the rule. 

F. CONGRESSIONAL EARMARKS, LIMITED TAX BENEFITS, AND LIMITED

TARIFF BENEFITS

With respect to clause 9 of rule XXI of the Rules of the House 

of Representatives, the Committee has carefully reviewed the provisions of the bill, and states that the provisions of the bill do not 

contain any congressional earmarks, limited tax benefits, or limited 

tariff benefits within the meaning of the rule. 

G. DUPLICATION OF FEDERAL PROGRAMS

In compliance with Sec. 3(j)(2) of H. Res. 5 (113th Congress), the 

Committee states that no provision of the bill establishes or reauthorizes: (1) a program of the Federal Government known to be duplicative of another Federal program, (2) a program included in any 

report from the Government Accountability Office to Congress pursuant to section 21 of Public Law 111–139, or (3) a program related 

to a program identified in the most recent Catalog of Federal Domestic Assistance, published pursuant to the Federal Program Information Act (Public Law 95–220, as amended by Public Law 98– 

169). 

H. DISCLOSURE OF DIRECTED RULE MAKINGS

In compliance with Sec. 3(k) of H. Res. 5 (113th Congress), the 

following statement is made concerning directed rule makings: The 

Committee estimates that the bill requires no directed rule makings within the meaning of such section. 

VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED

In compliance with clause 3(e) of rule XIII of the Rules of the 

House of Representatives, changes in existing law made by the bill, 

as reported, are shown as follows (existing law proposed to be omitted is enclosed in black brackets, new matter is printed in italic, 

existing law in which no change is proposed is shown in roman): 

INTERNAL REVENUE CODE OF 1986 

* * * * * * * 

Subtitle D—Miscellaneous Excise Taxes 

* * * * * * * 


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12 

CHAPTER 43—QUALIFIED PENSION, ETC., 

PLANS 

* * * * * * * 

SEC. 4980H. SHARED RESPONSIBILITY FOR EMPLOYERS REGARDING 

HEALTH COVERAGE. 

(a) * * * 

* * * * * * * 

(c) DEFINITIONS AND SPECIAL RULES.—For purposes of this section— 

(1) * * * 

* * * * * * * 

(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). 

ø(5)¿ (6) INFLATION ADJUSTMENT.— 

(A) * * * 

* * * * * * * 

ø(6)¿ (7) OTHER DEFINITIONS.—Any term used in this section 

which is also used in the Patient Protection and Affordable 

Care Act shall have the same meaning as when used in such 

Act. 

ø(7)¿ (8) TAX NONDEDUCTIBLE.—For denial of deduction for 

the tax imposed by this section, see section 275(a)(6). 

* * * * * * * 

Æ 


emcdonald on DSK67QTVN1PROD with HEARING