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

The text of the bill below is as of Jan 31, 2014 (Introduced).

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. …



2d Session

H. R. 3979


January 31, 2014

(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


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.


Short title

This Act may be cited as the Protecting Volunteer Firefighters and Emergency Responders Act .


Emergency services volunteers


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:


Special rule for certain emergency services volunteers

Any qualified service rendered as a bona fide volunteer to an eligible employer shall not be taken into account under this section as a service provided by an employee. For purposes of the preceding sentence, the terms qualified service, bona fide volunteer, and eligible employer shall have the respective meanings given such terms under section 457(e).



Effective date

The amendments made by this section shall apply to months beginning after December 31, 2013.