Protecting Volunteer Firefighters and Emergency Responders Act

Bill: 114-s-420
Sponsor: full_name: Sen. Toomey, Patrick [R-PA]
Introduced: 2015-02-10
Policy area: Taxation
Subjects: Comprehensive health care

Employee benefits and pensions

First responders and emergency personnel

Health care costs and insurance

Health care coverage and access

Sales and excise taxes

Social work, volunteer service, charitable organizations
Latest action: action_date: 2015-02-10
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2015-02-10
action_desc: Introduced in Senate
text: <p><strong>Protecting Volunteer Firefighters and Emergency Responders Act </strong></p> <p>This bill amends the Internal Revenue Code to exclude services rendered by bona-fide volunteers providing firefighting and prevention services, emergency medical services, or ambulance services to a state or local government or a tax-exempt charitable organization from the category of services usually rendered by an employee of an applicable large employer subject to the mandate to provide minimum essential health care coverage under the Patient Protection and Affordable Care Act (PPACA), thus exempting such employers from PPACA requirements with respect to such volunteers.</p> <p>The bill defines &quot;bona fide volunteer&quot; as an employee of any government entity and any tax-exempt charitable organization whose only compensation is in the form of: (1) reimbursement for (or reasonable allowance for) reasonable expenses incurred in the performance of volunteer services, or (2) reasonable benefits (including length-of-service awards) and nominal fees customarily paid by similar entities for the services of volunteers. </p>

tv_txt: II 114th CONGRESS 1st Session S. 420 IN THE SENATE OF THE UNITED STATES February 10, 2015 Mr. Toomey (for himself, Mr. Warner , Mr. Manchin , Mr. King , Mr. Portman , Mr. Cotton , Mr. Coons , Mr. Donnelly , Ms. Murkowski , Mr. Grassley , Ms. Ayotte , Mr. Kaine , Mr. Flake , Mr. Bennet , Mr. Wicker , Mr. Isakson , Mr. Franken , Ms. Heitkamp , Mr. Tester , Mr. Murphy , Mr. Merkley , Mr. Moran , and Mr. Scott ) introduced the following bill; which was read twice and referred to the Committee on Finance 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.

1. Short title This Act may be cited as the Protecting Volunteer Firefighters and Emergency Responders Act . 2. Emergency services, government, and certain nonprofit volunteers (a) In general Subsection (c) of section 4980H 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 rules for certain emergency services, government, and nonprofit volunteers (A) Emergency services volunteers 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) Certain other government and nonprofit volunteers (i) In general Services rendered as a bona fide volunteer to a specified employer shall not be taken into account under this section as service provided by an employee. (ii) Bona fide volunteer For purposes of this subparagraph, the term bona fide volunteer means an employee of a specified employer whose only compensation from such employer is in the form of— (I) reimbursement for (or reasonable allowance for) reasonable expenses incurred in the performance of services by volunteers, or (II) reasonable benefits (including length of service awards), and nominal fees, customarily paid by similar entities in connection with the performance of services by volunteers. (iii) Specified employer For purposes of this subparagraph, the term specified employer means— (I) any government entity, and (II) any organization described in section 501(c) and exempt from tax under section 501(a). (iv) Coordination with subparagraph (A) This subparagraph shall not fail to apply with respect to services merely because such services are qualified services (as defined in section 457(e)(11)(C)). . (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2013.