Protecting Volunteer Firefighters and Emergency Responders Act

Bill: 113-s-1798
Sponsor: full_name: Sen. Warner, Mark R. [D-VA]
Introduced: 2013-12-10
Policy area: Taxation
Subjects: Comprehensive health care

Emergency medical services and trauma care

Fires

First responders and emergency personnel

Health care costs and insurance

Health care coverage and access

Health personnel

Sales and excise taxes
Latest action: action_date: 2013-12-10
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2013-12-10
action_desc: Introduced in Senate
text: <p>Protecting Volunteer Firefighters and Emergency Responders Act - Amends the Internal Revenue Code to provide that a qualified emergency services volunteer shall not be counted in determining the number of full-time employees of an employer for the purpose of shared responsibility requirements for employers with respect to health coverage under the Patient Protection and Affordable Care Act.</p> <p> Defines "qualified emergency services volunteer" as a bona fide volunteer performing fire fighting and prevention services, emergency medical services, or ambulance services.</p>

tv_txt: II 113th CONGRESS 1st Session S. 1798 IN THE SENATE OF THE UNITED STATES December 10, 2013 Mr. Warner (for himself, Mr. Manchin , Mr. Toomey , Mr. King , Ms. Collins , and Mr. Begich ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To ensure that emergency services volunteers are not counted as full-time employees under the shared responsibility requirements contained in the Patient Protection and Affordable Care Act.

1. Short title This Act may be cited as the Protecting Volunteer Firefighters and Emergency Responders Act . 2. Emergency services volunteers (a) In general Section 4980H(c)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (C) Exception (i) In general For purposes of this section, a qualified emergency services volunteer shall not be counted in determining the number of full-time employees who are employed by an employer. (ii) Definition of qualified emergency services volunteer The term qualified emergency services volunteer means any bona fide volunteer, as defined by paragraph (11)(B)(i) of section 457(e) performing fire fighting and prevention services, emergency medical services, or ambulance services for an eligible employer, as defined by paragraph (1) of such section. . (b) Rule of construction Nothing in this section, or the amendment made by this section, shall be construed to modify the treatment of qualified emergency services volunteers (as defined in subparagraph (C) of section 4980H(c)(4) of the Internal Revenue Code of 1986, as added by subsection (a)) in any capacity other than the treatment of such volunteers under the shared responsibility provision for employers with respect to health coverage under the Patient Protection and Affordable Care Act.