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.

Bill: 114-hr-33
Sponsor: full_name: Rep. Barletta, Lou [R-PA-11]
Introduced: 2015-01-06
Policy area: Emergency Management
Subjects: Appropriations

Comprehensive health care

Department of Homeland Security

Employee benefits and pensions

Executive agency funding and structure

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

State and local government operations

Tax-exempt organizations
Latest action: action_date: 2015-03-30
text: Referred to the Subcommittee on Health.

Summaries:
action_date: 2015-01-06
action_desc: Introduced in House
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>

action_date: 2015-01-12
action_desc: Passed House without amendment
text: <p>(This measure has not been amended since it was introduced. The summary of that version is repeated here.)</p> <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>

action_date: 2015-02-27
action_desc: Passed Senate amended
text: <p>This bill amends the Continuing Appropriations Resolution, 2015 to extend the continuing FY2015 appropriations for the Department of Homeland Security (DHS) at the current annual rate until the earlier of March 6, 2015, or enactment of DHS appropriations legislation for FY2015. The bill prevents a shutdown of DHS when funding under current law expires on February 27, 2015. </p>

action_date: 2015-02-27
action_desc: Public Law
text: <p>(This measure has not been amended since it was passed by the Senate on February 27, 2015. The summary of that version is repeated here.)</p> <p>This bill amends the Continuing Appropriations Resolution, 2015 to extend the continuing FY2015 appropriations for the Department of Homeland Security (DHS) at the current annual rate until the earlier of March 6, 2015, or enactment of DHS appropriations legislation for FY2015. The bill prevents a shutdown of DHS when funding under current law expires on February 27, 2015. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 33 IN THE HOUSE OF REPRESENTATIVES AN ACT 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 Section 4980H(c) 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.

Passed the House of Representatives January 12, 2015. Karen L. Haas, Clerk.

tv_txt: I 114th CONGRESS 1st Session H. R. 33 IN THE HOUSE OF REPRESENTATIVES January 6, 2015 Mr. Barletta introduced the following bill; which was referred to the Committee on Ways and Means 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 Section 4980H(c) 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.

tv_txt: II Calendar No. 4 114th CONGRESS 1st Session H. R. 33 IN THE SENATE OF THE UNITED STATES January 13, 2015 Received; read the first time January 16, 2015 Read the second time and placed on the calendar AN ACT 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 Section 4980H(c) 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.

Passed the House of Representatives January 12, 2015. Karen L. Haas, Clerk

January 13, 2015 Received; read the first time January 16, 2015 Read the second time and placed on the calendar

tv_txt: 114th CONGRESS 1st Session H.R. 33 In the Senate of the United States, February 27, 2015. Amendment:

That the bill from the House of Representatives (H.R. 33) entitled An Act 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. , do pass with the following Strike all after the enacting clause and insert the following: 1. Further continuing appropriations The Continuing Appropriations Resolution, 2015 ( Public Law 113–164 ; 128 Stat. 1867) is amended by striking the date specified in section 106(3) and inserting March 6, 2015 .

Secretary

tv_txt: I One Hundred Fourteenth Congress of the United States of America At the First Session Begun and held at the City of Washington on Tuesday, the sixth day of January, two thousand and fifteen H. R. 33 AN ACT 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. Further continuing appropriations The Continuing Appropriations Resolution, 2015 ( Public Law 113–164 ; 128 Stat. 1867) is amended by striking the date specified in section 106(3) and inserting March 6, 2015 .

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.