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, 
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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 re-
quirements contained in the Patient Protection and Af-
fordable Care Act. 
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Be it enacted by the Senate and House of Representa-
tives 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’’. 
SEC. 2. EMERGENCY SERVICES VOLUNTEERS. 
(a) IN GENERAL.—Section 4980H(c) of the Internal 
Revenue Code of 1986 is amended by redesignating para-
graphs (5), (6), and (7) as paragraphs (6), (7), and (8), 
respectively, and by inserting after paragraph (4) the fol-
lowing new paragraph: 
‘‘(5) SPECIAL RULE FOR CERTAIN EMERGENCY 
SERVICES VOLUNTEERS.—Any qualified service ren-
dered as a bona fide volunteer to an eligible em-
ployer shall not be taken into account under this 
section as a service provided by an employee. For 
purposes of the preceding sentence, the terms ‘quali-
fied service’, ‘bona fide volunteer’, and ‘eligible em-
ployer’ 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 Decem-
ber 31, 2013. 
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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 para-
graphs (5), (6), and (7) as paragraphs (6), (7), and (8), 
respectively, and by inserting after paragraph (4) the fol-
lowing new paragraph: 
‘‘(5) SPECIAL RULE FOR CERTAIN EMERGENCY 
SERVICES VOLUNTEERS.—Any qualified services ren-
dered 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. 
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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 
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. 
FEBRUARY 25, 2014 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Mar 15 2010 
22:40 Feb 25, 2014
Jkt 039200
PO 00000
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