IB 

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, 


tkelley on DSK3SPTVN1PROD with BILLS
2 

•HR 3979 RH

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. 


tkelley on DSK3SPTVN1PROD with BILLS
3 

•HR 3979 RH

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 ‘‘Protecting Volunteer 

5 Firefighters and Emergency Responders Act’’. 

6 SEC. 2. EMERGENCY SERVICES VOLUNTEERS. 

7 (a) IN GENERAL.—Section 4980H(c) of the Internal 

8 Revenue Code of 1986 is amended by redesignating para9 graphs (5), (6), and (7) as paragraphs (6), (7), and (8), 

10 respectively, and by inserting after paragraph (4) the fol11 lowing new paragraph: 

12 ‘‘(5) SPECIAL RULE FOR CERTAIN EMERGENCY

13 SERVICES VOLUNTEERS.—Any qualified service ren14 dered as a bona fide volunteer to an eligible em15 ployer shall not be taken into account under this 

16 section as a service provided by an employee. For 

17 purposes of the preceding sentence, the terms ‘quali18 fied service’, ‘bona fide volunteer’, and ‘eligible em19 ployer’ shall have the respective meanings given such 

20 terms under section 457(e).’’. 

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

22 this section shall apply to months beginning after Decem23 ber 31, 2013. 


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4 

•HR 3979 RH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Protecting Volunteer 

3 Firefighters and Emergency Responders Act of 2014’’. 

4 SEC. 2. EMERGENCY SERVICES VOLUNTEERS. 

5 (a) IN GENERAL.—Section 4980H(c) of the Internal 

6 Revenue Code of 1986 is amended by redesignating para7 graphs (5), (6), and (7) as paragraphs (6), (7), and (8), 

8 respectively, and by inserting after paragraph (4) the fol9 lowing new paragraph: 

10 ‘‘(5) SPECIAL RULE FOR CERTAIN EMERGENCY

11 SERVICES VOLUNTEERS.—Any qualified services ren12 dered as a bona fide volunteer to an eligible employer 

13 shall not be taken into account under this section as 

14 service provided by an employee. For purposes of the 

15 preceding sentence, the terms ‘qualified services’, 

16 ‘bona fide volunteer’, and ‘eligible employer’ shall 

17 have the respective meanings given such terms under 

18 section 457(e).’’. 

19 (b) EFFECTIVE DATE.—The amendments made by this 

20 section shall apply to months beginning after December 31, 

21 2013. 


tkelley on DSK3SPTVN1PROD with BILLS

tkelley on DSK3SPTVN1PROD with BILLS
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 

the Patient Protection and Affordable Care Act. shared responsibility requirements contained in taken into account as employees under the ensure that emergency services volunteers are not 

FEBRUARY 25, 2014 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


tkelley on DSK3SPTVN1PROD with BILLS