I 

113TH CONGRESS 

2D SESSION H. R. 4415 

To provide for the extension of certain unemployment benefits, and for other 

purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 7, 2014 

Mr. KILDEE introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure and Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To provide for the extension of certain unemployment 

benefits, and for other purposes. 

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; TABLE OF CONTENTS. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Emergency Unemployment Compensation Extension Act 

6 of 2014’’. 

7 (b) TABLE OF CONTENTS.—The table of contents of 

8 this Act is as follows: 


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Sec. 1. Short title; table of contents. 

Sec. 2. Extension of emergency unemployment compensation program. 

Sec. 3. Temporary extension of extended benefit provisions. 

Sec. 4. Extension of funding for reemployment services and reemployment and 

eligibility assessment activities. 

Sec. 5. Additional extended unemployment benefits under the Railroad Unemployment Insurance Act. 

Sec. 6. Flexibility for unemployment program agreements. 

Sec. 7. Ending unemployment payments to jobless millionaires and billionaires. 

Sec. 8. GAO study on the use of work suitability requirements in unemployment insurance programs. 

Sec. 9. Funding stabilization. 

Sec. 10. Prepayment of certain PBGC premiums. 

Sec. 11. Extension of customs user fees. 

Sec. 12. Emergency services, government, and certain nonprofit volunteers. 

1 SEC. 2. EXTENSION OF EMERGENCY UNEMPLOYMENT COM2 PENSATION PROGRAM. 

3 (a) EXTENSION.—Section 4007(a)(2) of the Supple4 mental Appropriations Act, 2008 (Public Law 110–252; 

5 26 U.S.C. 3304 note) is amended by striking ‘‘January 

6 1, 2014’’ and inserting ‘‘June 1, 2014’’. 

7 (b) FUNDING.—Section 4004(e)(1) of the Supple8 mental Appropriations Act, 2008 (Public Law 110–252; 

9 26 U.S.C. 3304 note) is amended— 

10 (1) in subparagraph (I), by striking ‘‘and’’ at 

11 the end; 

12 (2) in subparagraph (J), by inserting ‘‘and’’ at 

13 the end; and 

14 (3) by inserting after subparagraph (J) the fol15 lowing: 

16 ‘‘(K) the amendment made by section 2(a) 

17 of the Emergency Unemployment Compensation 

18 Extension Act of 2014;’’. 


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

2 this section shall take effect as if included in the enact3 ment of the American Taxpayer Relief Act of 2012 (Public 

4 Law 112–240). 

5 SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT 

6 PROVISIONS. 

7 (a) IN GENERAL.—Section 2005 of the Assistance for 

8 Unemployed Workers and Struggling Families Act, as 

9 contained in Public Law 111–5 (26 U.S.C. 3304 note), 

10 is amended— 

11 (1) by striking ‘‘December 31, 2013’’ each 

12 place it appears and inserting ‘‘May 31, 2014’’; and 

13 (2) in subsection (c), by striking ‘‘June 30, 

14 2014’’ and inserting ‘‘November 30, 2014’’. 

15 (b) EXTENSION OF MATCHING FOR STATES WITH

16 NO WAITING WEEK.—Section 5 of the Unemployment 

17 Compensation Extension Act of 2008 (Public Law 110– 

18 449; 26 U.S.C. 3304 note) is amended by striking ‘‘June 

19 30, 2014’’ and inserting ‘‘November 30, 2014’’. 

20 (c) EXTENSION OF MODIFICATION OF INDICATORS

21 UNDER THE EXTENDED BENEFIT PROGRAM.—Section 

22 203 of the Federal-State Extended Unemployment Com23 pensation Act of 1970 (26 U.S.C. 3304 note) is amend24 ed— 


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1 (1) in subsection (d), by striking ‘‘December 

2 31, 2013’’ and inserting ‘‘May 31, 2014’’; and 

3 (2) in subsection (f)(2), by striking ‘‘December 

4 31, 2013’’ and inserting ‘‘May 31, 2014’’. 

5 (d) EFFECTIVE DATE.—The amendments made by 

6 this section shall take effect as if included in the enact7 ment of the American Taxpayer Relief Act of 2012 (Public 

8 Law 112–240). 

9 SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT 

10 SERVICES AND REEMPLOYMENT AND ELIGI11 BILITY ASSESSMENT ACTIVITIES. 

12 (a) EXTENSION.— 

13 (1) IN GENERAL.—Section 4004(c)(2)(A) of the 

14 Supplemental Appropriations Act, 2008 (Public Law 

15 110–252; 26 U.S.C. 3304 note) is amended by strik16 ing ‘‘through fiscal year 2014’’ and inserting 

17 ‘‘through the first five months of fiscal year 2015’’. 

18 (2) EFFECTIVE DATE.—The amendment made 

19 by this subsection shall take effect as if included in 

20 the enactment of the American Taxpayer Relief Act 

21 of 2012 (Public Law 112–240). 

22 (b) TIMING FOR SERVICES AND ACTIVITIES.— 

23 (1) IN GENERAL.—Section 4001(i)(1)(A) of the 

24 Supplemental Appropriations Act, 2008 (Public Law 


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1 110–252; 26 U.S.C. 3304 note) is amended by add2 ing at the end the following new sentence: 

3 ‘‘At a minimum, such reemployment services 

4 and reemployment and eligibility assessment ac5 tivities shall be provided to an individual within 

6 a time period (determined appropriate by the 

7 Secretary) after the date the individual begins 

8 to receive amounts under section 4002(b) (first 

9 tier benefits) and, if applicable, again within a 

10 time period (determined appropriate by the Sec11 retary) after the date the individual begins to 

12 receive amounts under section 4002(d) (third 

13 tier benefits).’’. 

14 (2) EFFECTIVE DATE.—The amendment made 

15 by this subsection shall apply on and after the date 

16 of the enactment of this Act. 

17 (c) PURPOSES OF SERVICES AND ACTIVITIES.—The 

18 purposes of the reemployment services and reemployment 

19 and eligibility assessment activities under section 4001(i) 

20 of the Supplemental Appropriations Act, 2008 (Public 

21 Law 110–252; 26 U.S.C. 3304 note) are— 

22 (1) to better link the unemployed with the over23 all workforce system by bringing individuals receiv24 ing unemployment insurance benefits in for personVerDate Mar 15 2010 22:05 Apr 08, 2014 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H4415.IH H4415

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1 alized assessments and referrals to reemployment 

2 services; and 

3 (2) to provide individuals receiving unemploy4 ment insurance benefits with early access to specific 

5 strategies that can help get them back into the 

6 workforce faster, including through— 

7 (A) the development of a reemployment 

8 plan; 

9 (B) the provision of access to relevant 

10 labor market information; 

11 (C) the provision of access to information 

12 about industry-recognized credentials that are 

13 regionally relevant or nationally portable; 

14 (D) the provision of referrals to reemploy15 ment services and training; and 

16 (E) an assessment of the individual’s on17 going eligibility for unemployment insurance 

18 benefits. 

19 SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENE20 FITS UNDER THE RAILROAD UNEMPLOY21 MENT INSURANCE ACT. 

22 (a) EXTENSION.—Section 2(c)(2)(D)(iii) of the Rail23 road Unemployment Insurance Act (45 U.S.C. 

24 352(c)(2)(D)(iii)) is amended— 


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1 (1) by striking ‘‘June 30, 2013’’ and inserting 

2 ‘‘November 30, 2013’’; and 

3 (2) by striking ‘‘December 31, 2013’’ and in4 serting ‘‘May 31, 2014’’. 

5 (b) CLARIFICATION ON AUTHORITY TO USE

6 FUNDS.—Funds appropriated under either the first or 

7 second sentence of clause (iv) of section 2(c)(2)(D) of the 

8 Railroad Unemployment Insurance Act shall be available 

9 to cover the cost of additional extended unemployment 

10 benefits provided under such section 2(c)(2)(D) by reason 

11 of the amendments made by subsection (a) as well as to 

12 cover the cost of such benefits provided under such section 

13 2(c)(2)(D), as in effect on the day before the date of en14 actment of this Act. 

15 (c) FUNDING FOR ADMINISTRATION.—Out of any 

16 funds in the Treasury not otherwise appropriated, there 

17 are appropriated to the Railroad Retirement Board 

18 $105,000 for administrative expenses associated with the 

19 payment of additional extended unemployment benefits 

20 provided under section 2(c)(2)(D) of the Railroad Unem21 ployment Insurance Act by reason of the amendments 

22 made by subsection (a), to remain available until ex23 pended. 


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1 SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM 

2 AGREEMENTS. 

3 (a) FLEXIBILITY.— 

4 (1) IN GENERAL.—Subsection (g) of section 

5 4001 of the Supplemental Appropriations Act, 2008 

6 (Public Law 110–252; 26 U.S.C. 3304 note) shall 

7 not apply with respect to a State that has enacted 

8 a law before December 1, 2013, that, upon taking 

9 effect, would violate such subsection. 

10 (2) EFFECTIVE DATE.—Paragraph (1) is effec11 tive with respect to weeks of unemployment begin12 ning on or after December 29, 2013. 

13 (b) PERMITTING A SUBSEQUENT AGREEMENT.— 

14 Nothing in title IV of the Supplemental Appropriations 

15 Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) 

16 shall preclude a State whose agreement under such title 

17 was terminated from entering into a subsequent agree18 ment under such title on or after the date of the enact19 ment of this Act if the State, taking into account the ap20 plication of subsection (a), would otherwise meet the re21 quirements for an agreement under such title. 

22 SEC. 7. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS 

23 MILLIONAIRES AND BILLIONAIRES. 

24 (a) PROHIBITION.—Notwithstanding any other provi25 sion of law, no Federal funds may be used for payments 

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1 employment compensation program under title IV of the 

2 Supplemental Appropriations Act, 2008 (Public Law 110– 

3 252; 26 U.S.C. 3304 note) to an individual whose adjusted 

4 gross income in the preceding year was equal to or greater 

5 than $1,000,000. 

6 (b) COMPLIANCE.—Unemployment Insurance appli7 cations shall include a form or procedure for an individual 

8 applicant to certify the individual’s adjusted gross income 

9 was not equal to or greater than $1,000,000 in the pre10 ceding year. 

11 (c) AUDITS.—The certifications required by sub12 section (b) shall be auditable by the U.S. Department of 

13 Labor or the U.S. Government Accountability Office. 

14 (d) STATUS OF APPLICANTS.—It is the duty of the 

15 States to verify the residency, employment, legal, and in16 come status of applicants for Unemployment Insurance 

17 and no Federal funds may be expended for purposes of 

18 determining whether or not the prohibition under sub19 section (a) applies with respect to an individual. 

20 (e) EFFECTIVE DATE.—The prohibition under sub21 section (a) shall apply to weeks of unemployment begin22 ning on or after the date of the enactment of this Act. 


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1 SEC. 8. GAO STUDY ON THE USE OF WORK SUITABILITY RE2 QUIREMENTS IN UNEMPLOYMENT INSUR3 ANCE PROGRAMS. 

4 (a) STUDY.—The Comptroller General of the United 

5 States shall conduct a study on the use of work suitability 

6 requirements to strengthen requirements to ensure that 

7 unemployment insurance benefits are being provided to in8 dividuals who are actively looking for work and who truly 

9 want to return to the labor force. Such study shall include 

10 an analysis of— 

11 (1) how work suitability requirements work 

12 under both State and Federal unemployment insur13 ance programs; and 

14 (2) how to incorporate and improve such re15 quirements under Federal unemployment insurance 

16 programs; and 

17 (3) other items determined appropriate by the 

18 Comptroller General. 

19 (b) BRIEFING.—Not later than 90 days after the date 

20 of the enactment of this Act, the Comptroller General of 

21 the United States shall brief Congress on the ongoing 

22 study required under subsection (a). Such briefing shall 

23 include preliminary recommendations for such legislation 

24 and administrative action as the Comptroller General de25 termines appropriate. 


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1 SEC. 9. FUNDING STABILIZATION. 

2 (a) FUNDING STABILIZATION UNDER THE INTERNAL

3 REVENUE CODE.—The table in subclause (II) of section 

4 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is 

5 amended to read as follows: 

‘‘If the calendar year is: The applicable minimum 

percentage is: 

The applicable maximum 

percentage is: 

2012, 2013, 2014, 2015, 

2016, or 2017 ............. 90% ................................ 110%

2018 ............................... 85% ................................ 115%

2019 ............................... 80% ................................ 120%

2020 ............................... 75% ................................ 125%

After 2020 ...................... 70% ................................ 130%’’. 

6 (b) FUNDING STABILIZATION UNDER ERISA.— 

7 (1) IN GENERAL.—The table in subclause (II) 

8 of section 303(h)(2)(C)(iv) of the Employee Retire9 ment Income Security Act of 1974 is amended to 

10 read as follows: 

‘‘If the calendar year is: The applicable minimum 

percentage is: 

The applicable maximum 

percentage is: 

2012, 2013, 2014, 2015, 

2016, or 2017 ............. 90% ................................ 110%

2018 ............................... 85% ................................ 115%

2019 ............................... 80% ................................ 120%

2020 ............................... 75% ................................ 125%

After 2020 ...................... 70% ................................ 130%’’. 

11 (2) CONFORMING AMENDMENT.— 

12 (A) IN GENERAL.—Clause (ii) of section 

13 101(f)(2)(D) of such Act is amended by strik14 ing ‘‘2015’’ and inserting ‘‘2020’’. 

15 (B) STATEMENTS.—The Secretary of 

16 Labor shall modify the statements required 


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1 under subclauses (I) and (II) of section 

2 101(f)(2)(D)(i) of such Act to conform to the 

3 amendments made by this section. 

4 (c) STABILIZATION NOT TO APPLY FOR PURPOSES

5 OF CERTAIN ACCELERATED BENEFIT DISTRIBUTION

6 RULES.— 

7 (1) INTERNAL REVENUE CODE OF 1986.—The 

8 second sentence of paragraph (2) of section 436(d) 

9 of the Internal Revenue Code of 1986 is amended by 

10 striking ‘‘of such plan’’ and inserting ‘‘of such plan 

11 (determined by not taking into account any adjust12 ment of segment rates under section 

13 430(h)(2)(C)(iv))’’. 

14 (2) EMPLOYEE RETIREMENT INCOME SECURITY

15 ACT OF 1974.—The second sentence of subparagraph 

16 (B) of section 206(g)(3) of the Employee Retirement 

17 Income Security Act of 1974 (29 U.S.C. 

18 1056(g)(3)(B)) is amended by striking ‘‘of such 

19 plan’’ and inserting ‘‘of such plan (determined by 

20 not taking into account any adjustment of segment 

21 rates under section 303(h)(2)(C)(iv))’’. 

22 (3) EFFECTIVE DATE.— 

23 (A) IN GENERAL.—Except as provided in 

24 subparagraph (B), the amendments made by 


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1 this subsection shall apply to plan years begin2 ning after December 31, 2014. 

3 (B) COLLECTIVELY BARGAINED PLANS.— 

4 In the case of a plan maintained pursuant to 1 

5 or more collective bargaining agreements, the 

6 amendments made by this subsection shall 

7 apply to plan years beginning after December 

8 31, 2015. 

9 (4) PROVISIONS RELATING TO PLAN AMEND10 MENTS.— 

11 (A) IN GENERAL.—If this paragraph ap12 plies to any amendment to any plan or annuity 

13 contract, such plan or contract shall be treated 

14 as being operated in accordance with the terms 

15 of the plan during the period described in sub16 paragraph (B)(ii). 

17 (B) AMENDMENTS TO WHICH PARAGRAPH

18 APPLIES.— 

19 (i) IN GENERAL.—This paragraph 

20 shall apply to any amendment to any plan 

21 or annuity contract which is made— 

22 (I) pursuant to the amendments 

23 made by this subsection, or pursuant 

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1 retary of Labor under any provision 

2 as so amended, and 

3 (II) on or before the last day of 

4 the first plan year beginning on or 

5 after January 1, 2016, or such later 

6 date as the Secretary of the Treasury 

7 may prescribe. 

8 (ii) CONDITIONS.—This subsection 

9 shall not apply to any amendment unless, 

10 during the period— 

11 (I) beginning on the date that 

12 the amendments made by this sub13 section or the regulation described in 

14 clause (i)(I) takes effect (or in the 

15 case of a plan or contract amendment 

16 not required by such amendments or 

17 such regulation, the effective date 

18 specified by the plan), and 

19 (II) ending on the date described 

20 in clause (i)(II) (or, if earlier, the 

21 date the plan or contract amendment 

22 is adopted), 

23 the plan or contract is operated as if such 

24 plan or contract amendment were in effect, 


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1 and such plan or contract amendment ap2 plies retroactively for such period. 

3 (C) ANTI-CUTBACK RELIEF.—A plan shall 

4 not be treated as failing to meet the require5 ments of section 204(g) of the Employee Re6 tirement Income Security Act of 1974 and sec7 tion 411(d)(6) of the Internal Revenue Code of 

8 1986 solely by reason of a plan amendment to 

9 which this paragraph applies. 

10 (d) MODIFICATION OF FUNDING TARGET DETER11 MINATION PERIODS.— 

12 (1) INTERNAL REVENUE CODE OF 1986.— 

13 Clause (i) of section 430(h)(2)(B) of the Internal 

14 Revenue Code of 1986 is amended by striking ‘‘the 

15 first day of the plan year’’ and inserting ‘‘the valu16 ation date for the plan year’’. 

17 (2) EMPLOYEE RETIREMENT INCOME SECURITY

18 ACT OF 1974.—Clause (i) of section 303(h)(2)(B) of 

19 the Employee Retirement Income Security Act of 

20 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is amended by 

21 striking ‘‘the first day of the plan year’’ and insert22 ing ‘‘the valuation date for the plan year’’. 

23 (e) EFFECTIVE DATE.— 


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1 (1) IN GENERAL.—The amendments made by 

2 subsections (a), (b), and (d) shall apply with respect 

3 to plan years beginning after December 31, 2012. 

4 (2) ELECTIONS.—A plan sponsor may elect not 

5 to have the amendments made by subsections (a), 

6 (b), and (d) apply to any plan year beginning before 

7 January 1, 2014, either (as specified in the elec8 tion)— 

9 (A) for all purposes for which such amend10 ments apply, or 

11 (B) solely for purposes of determining the 

12 adjusted funding target attainment percentage 

13 under sections 436 of the Internal Revenue 

14 Code of 1986 and 206(g) of the Employee Re15 tirement Income Security Act of 1974 for such 

16 plan year. 

17 A plan shall not be treated as failing to meet the re18 quirements of section 204(g) of such Act and section 

19 411(d)(6) of such Code solely by reason of an elec20 tion under this paragraph. 

21 SEC. 10. PREPAYMENT OF CERTAIN PBGC PREMIUMS. 

22 (a) IN GENERAL.—Section 4007 of the Employee Re23 tirement Income Security Act of 1974 (29 U.S.C. 1307) 

24 is amended by adding at the end the following new sub25 section: 


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1 ‘‘(f) ELECTION TO PREPAY FLAT DOLLAR PRE2 MIUMS.— 

3 ‘‘(1) IN GENERAL.—The designated payor may 

4 elect to prepay during any plan year the premiums 

5 due under clause (i) or (v), whichever is applicable, 

6 of section 4006(a)(3)(A) for the number of consecu7 tive subsequent plan years (not greater than 5) spec8 ified in the election. 

9 ‘‘(2) AMOUNT OF PREPAYMENT.— 

10 ‘‘(A) IN GENERAL.—The amount of the 

11 prepayment for any subsequent plan year under 

12 paragraph (1) shall be equal to the amount of 

13 the premium determined under clause (i) or (v), 

14 whichever is applicable, of section 

15 4006(a)(3)(A) for the plan year in which the 

16 prepayment is made. 

17 ‘‘(B) ADDITIONAL PARTICIPANTS.—If 

18 there is an increase in the number of partici19 pants in the plan during any plan year with re20 spect to which a prepayment has been made, 

21 the designated payor shall pay a premium for 

22 such additional participants at the premium 

23 rate in effect under clause (i) or (v), whichever 

24 is applicable, of section 4006(a)(3)(A) for such 

25 plan year. No credit or other refund shall be 


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1 granted in the case of a plan that has a de2 crease in number of participants during a plan 

3 year with respect to which a prepayment has 

4 been made. 

5 ‘‘(C) COORDINATION WITH PREMIUM FOR

6 UNFUNDED VESTED BENEFITS.—The amount 

7 of the premium determined under section 

8 4006(a)(3)(A)(i) for the purpose of determining 

9 the prepayment amount for any plan year shall 

10 be determined without regard to the increase in 

11 such premium under section 4006(a)(3)(E). 

12 Such increase shall be paid in the same amount 

13 and at the same time as it would otherwise be 

14 paid without regard to this subsection. 

15 ‘‘(3) ELECTION.—The election under this sub16 section shall be made at such time and in such man17 ner as the corporation may prescribe.’’. 

18 (b) CONFORMING AMENDMENT.—The second sen19 tence of subsection (a) of section 4007 of the Employee 

20 Retirement Income Security Act of 1974 (29 U.S.C. 1307) 

21 is amended by striking ‘‘Premiums’’ and inserting ‘‘Ex22 cept as provided in subsection (f), premiums’’. 

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

24 this section shall apply to plan years beginning after the 

25 date of the enactment of this Act. 


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1 SEC. 11. EXTENSION OF CUSTOMS USER FEES. 

2 Section 13031(j)(3) of the Consolidated Omnibus 

3 Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) 

4 is amended— 

5 (1) in subparagraph (A), by striking ‘‘Sep6 tember 30, 2023’’ and inserting ‘‘September 30, 

7 2024’’; and 

8 (2) in subparagraph (B)(i), by striking ‘‘Sep9 tember 30, 2023’’ and inserting ‘‘September 30, 

10 2024’’. 

11 SEC. 12. EMERGENCY SERVICES, GOVERNMENT, AND CER12 TAIN NONPROFIT VOLUNTEERS. 

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

14 Revenue Code of 1986 is amended by redesignating para15 graphs (5), (6), and (7) as paragraphs (6), (7), and (8), 

16 respectively, and by inserting after paragraph (4) the fol17 lowing new paragraph: 

18 ‘‘(5) SPECIAL RULES FOR CERTAIN EMERGENCY

19 SERVICES, GOVERNMENT, AND NONPROFIT VOLUN20 TEERS.— 

21 ‘‘(A) EMERGENCY SERVICES VOLUN22 TEERS.—Qualified services rendered as a bona 

23 fide volunteer to an eligible employer shall not 

24 be taken into account under this section as 

25 service provided by an employee. For purposes 

26 of the preceding sentence, the terms ‘qualified 


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1 services’, ‘bona fide volunteer’, and ‘eligible em2 ployer’ shall have the respective meanings given 

3 such terms under section 457(e). 

4 ‘‘(B) CERTAIN OTHER GOVERNMENT AND

5 NONPROFIT VOLUNTEERS.— 

6 ‘‘(i) IN GENERAL.—Services rendered 

7 as a bona fide volunteer to a specified em8 ployer shall not be taken into account 

9 under this section as service provided by 

10 an employee. 

11 ‘‘(ii) BONA FIDE VOLUNTEER.—For 

12 purposes of this subparagraph, the term 

13 ‘bona fide volunteer’ means an employee of 

14 a specified employer whose only compensa15 tion from such employer is in the form 

16 of— 

17 ‘‘(I) reimbursement for (or rea18 sonable allowance for) reasonable ex19 penses incurred in the performance of 

20 services by volunteers, or 

21 ‘‘(II) reasonable benefits (includ22 ing length of service awards), and 

23 nominal fees, customarily paid by 

24 similar entities in connection with the 

25 performance of services by volunteers. 


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1 ‘‘(iii) SPECIFIED EMPLOYER.—For 

2 purposes of this subparagraph, the term 

3 ‘specified employer’ means— 

4 ‘‘(I) any government entity, and 

5 ‘‘(II) any organization described 

6 in section 501(c) and exempt from tax 

7 under section 501(a). 

8 ‘‘(iv) COORDINATION WITH SUBPARA9 GRAPH (A).—This subparagraph shall not 

10 fail to apply with respect to services merely 

11 because such services are qualified services 

12 (as defined in section 457(e)(11)(C)).’’. 

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

14 this section shall apply to months beginning after Decem15 ber 31, 2013. 

Æ 


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