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H.R. 3979 (113th): Carl Levin and Howard P. “Buck” McKeon National Defense Authorization Act for Fiscal Year 2015

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The text of the bill below is as of Mar 11, 2014 (Passed the House).

Summary of this bill

This bill became, most recently, the vehicle for the passage of the defense authorization (spending) bill for fiscal year 2015.

The bill was originally introduced by Rep. Lou Barletta as the Protecting Volunteer Firefighters and Emergency Responders Act. It was passed by the House in this form on March 11, 2014.

The Senate subsequently used the bill as the (ultimately failed) vehicle for passage of another bill. On April 7, 2014, the Senate replaced the text the bill completely with new text, making it the Emergency Unemployment Compensation Extension Act of 2014. Although the Senate passed it in that form, the bill in that form was not enacted. …

I

113th CONGRESS

2d Session

H. R. 3979

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 of 2014 .

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 March 11, 2014.

Karen L. Haas,

Clerk.