,9 ! ,s5ate ( ! ,unit$ ,/ates1 ,april #g1 #bjad4 ,am5dm5t3 ,t ! bill f ! ,h\se ( ,repres5tatives 7,h4,r4 #cigi7 entitl$ ,an ,act to am5d ! ,int]nal ,rev5ue ,code ( #aihf to ensure t em]g5cy s]vices volunte]s are n tak5 into acc\nt z employees "u ! %>$ responsibility requirem5ts conta9$ 9 ! ,pati5t ,protection & ,af=dable ,c>e ,act41 d pass ) ! foll[+ #a4 ,%ort title2 table ( cont5ts 7a7 ,%ort title ,?is ,act may be cit$ z ! ,em]g5cy ,unemploym5t ,comp5sation ,ext5sion ,act ( #bjad4 7b7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts4,sec4 #b4 ,ext5sion ( em]g5cy unemploym5t comp5sation program4,sec4 #c4 ,tempor>y ext5sion ( ext5d$ b5efit provisions4,sec4 #d4 ,ext5sion ( fund+ = reemploym5t s]vices & reemploym5t & eligibility assessm5t activities4,sec4 #e4 ,additional ext5d$ unemploym5t b5efits "u ! ,railroad ,unemploym5t ,insurance ,act4,sec4 #f4 ,flexibility = unemploym5t program agreem5ts4,sec4 #g4 ,end+ unemploym5t paym5ts to jobless millionaires & billionaires4,sec4 #h4 ,,gao /udy on ! use ( "w suitability requirem5ts 9 unemploym5t insurance programs4,sec4 #i4 ,fund+ /abilization4,sec4 #aj4 ,prepaym5t ( c]ta9 ,,pbgc premiums4,sec4 #aa4 ,ext5sion ( cu/oms us] fees4,sec4 #ab4 ,em]g5cy s]vices1 gov]nm5t1 & c]ta9 nonpr(it volunte]s4 #b4 ,ext5sion ( em]g5cy unemploym5t comp5sation program 7a7 ,ext5sion ,section #djjg7;a77#b7 ( ! ,supplem5tal ,appropriations ,act1 #bjjh 7,public ,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7 is am5d$ by /rik+ ,janu>y #a1 #bjad & ins]t+ ,june #a1 #bjad4 7b7 ,fund+ ,section #djjd7;e77#a7 ( ! ,supplem5tal ,appropriations ,act1 #bjjh 7,public ,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7 is am5d$-- 7#a7 9 subp>agraph 7,i71 by /rik+ & at ! end2 7#b7 9 subp>agraph 7,j71 by ins]t+ & at ! end2 & 7#c7 by ins]t+ aft] subp>agraph 7,j7 ! foll[+3 7,k7 ! am5dm5t made by section #b7;a7 ( ! ,em]g5cy ,unemploym5t ,comp5sation ,ext5sion ,act ( #bjad2 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all take effect z if includ$ 9 ! enactm5t ( ! ,am]ican ,taxpay] ,relief ,act ( #bjab 7,public ,law #aab-bdj74 #c4 ,tempor>y ext5sion ( ext5d$ b5efit provisions 7a7 ,9 g5]al ,section #bjje ( ! ,assi/ance = ,unemploy$ ,work]s & ,/ruggl+ ,families ,act1 z conta9$ 9 ,public ,law #aaa-e 7#bf ,u4,s4,c4 #ccjd note71 is am5d$-- 7#a7 by /rik+ ,decemb] #ca1 #bjac ea* place x appe>s & ins]t+ ,may #ca1 #bjad2 & 7#b7 9 subsection 7c71 by /rik+ ,june #cj1 #bjad & ins]t+ ,novemb] #cj1 #bjad4 7b7 ,ext5sion ( mat*+ = /ates ) no wait+ week ,section #e ( ! ,unemploym5t ,comp5sation ,ext5sion ,act ( #bjjh 7,public ,law #aaj-ddi2 #bf ,u4,s4,c4 #ccjd note7 is am5d$ by /rik+ ,june #cj1 #bjad & ins]t+ ,novemb] #cj1 #bjad4 7c7 ,ext5sion ( modification ( indicators "u ! ext5d$ b5efit program ,section #bjc ( ! ,f$]al-,/ate ,ext5d$ ,unemploym5t ,comp5sation ,act ( #aigj 7#bf ,u4,s4,c4 #ccjd note7 is am5d$-- 7#a7 9 subsection 7d71 by /rik+ ,decemb] #ca1 #bjac & ins]t+ ,may #ca1 #bjad2 & 7#b7 9 subsection 7f77#b71 by /rik+ ,decemb] #ca1 #bjac & ins]t+ ,may #ca1 #bjad4 7d7 ,effective date ,! am5dm5ts made by ?is section %all take effect z if includ$ 9 ! enactm5t ( ! ,am]ican ,taxpay] ,relief ,act ( #bjab 7,public ,law #aab-bdj74 #d4 ,ext5sion ( fund+ = reemploym5t s]vices & reemploym5t & eligibility assessm5t activities 7a7 ,ext5sion 7#a7 ,9 g5]al ,section #djjd7;c77#b77;,a7 ( ! ,supplem5tal ,appropriations ,act1 #bjjh 7,public ,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7 is am5d$ by /rik+ ?r\gh fiscal ye> #bjad & ins]t+ ?r\gh ! fir/ five mon?s ( fiscal ye> #bjae4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all take effect z if includ$ 9 ! enactm5t ( ! ,am]ican ,taxpay] ,relief ,act ( #bjab 7,public ,law #aab-bdj74 7b7 ,tim+ = s]vices & activities 7#a7 ,9 g5]al ,section #djja7;i77#a77;,a7 ( ! ,supplem5tal ,appropriations ,act1 #bjjh 7,public ,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7 is am5d$ by add+ at ! end ! foll[+ new s5t5ce3 ,at a m9imum1 su* reemploym5t s]vices & reemploym5t & eligibility assessm5t activities %all be provid$ to an individual )9 a "t p]iod 7det]m9$ appropriate by ! ,secret>y7 aft] ! date ! individual beg9s to receive am\nts "u section #djjb7;b7 7fir/ ti] b5efits7 &1 if applicable1 aga9 )9 a "t p]iod 7det]m9$ appropriate by ! ,secret>y7 aft] ! date ! individual beg9s to receive am\nts "u section #djjb7;d7 7?ird ti] b5efits74 4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply on & aft] ! date ( ! enactm5t ( ?is ,act4 7c7 ,purposes ( s]vices & activities ,! purposes ( ! reemploym5t s]vices & reemploym5t & eligibility assessm5t activities "u section #djja7;i7 ( ! ,supplem5tal ,appropriations ,act1 #bjjh 7,public ,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7 are-- 7#a7 to bett] l9k ! unemploy$ ) ! ov]all work=ce sy/em by br++ individuals receiv+ unemploym5t insurance b5efits 9 = p]sonaliz$ assessm5ts & ref]rals to reemploym5t s]vices2 & 7#b7 to provide individuals receiv+ unemploym5t insurance b5efits ) e>ly access to specific /rategies t c help get !m back into ! work=ce fa/]1 includ+ ?r\gh-- 7,a7 ! developm5t ( a reemploym5t plan2 7,b7 ! provision ( access to relevant labor m>ket in=mation2 7,c7 ! provision ( access to in=mation ab\t indu/ry-recogniz$ cr$5tials t are regionally relevant or nationally portable2 7,d7 ! provision ( ref]rals to reemploym5t s]vices & tra9+2 & 7,e7 an assessm5t ( ! individual's on-go+ eligibility = unemploym5t insurance b5efits4 #e4 ,additional ext5d$ unemploym5t b5efits "u ! ,railroad ,unemploym5t ,insurance ,act 7a7 ,ext5sion ,section #b7;c77#b77;,d77iii7 ( ! ,railroad ,unemploym5t ,insurance ,act 7#de ,u4,s4,c4 #ceb7;c77#b77;,d77iii77 is am5d$-- 7#a7 by /rik+ ,june #cj1 #bjac & ins]t+ ,novemb] #cj1 #bjac2 & 7#b7 by /rik+ ,decemb] #ca1 #bjac & ins]t+ ,may #ca1 #bjad4 7b7 ,cl>ification on au?ority ,to use funds ,funds appropriat$ "u ei!r ! fir/ or second s5t5ce ( clause 7iv7 ( section #b7;c77#b77;,d7 ( ! ,railroad ,unemploym5t ,insurance ,act %all be available to cov] ! co/ ( additional ext5d$ unemploym5t b5efits provid$ "u su* section #b7;c77#b77;,d7 by reason ( ! am5dm5ts made by subsection 7a7 z well z to cov] ! co/ ( su* b5efits provid$ "u su* section #b7;c77#b77;,d71 z 9 effect on ! day be=e ! date ( enactm5t ( ?is ,act4 7c7 ,fund+ = adm9i/ration ,out ( any funds 9 ! ,treasury n o!rwise appropriat$1 !re are appropriat$ to ! ,railroad ,retirem5t ,bo>d #aje1jjj = adm9i/rative exp5ses associat$ ) ! paym5t ( additional ext5d$ unemploym5t b5efits provid$ "u section #b7;c77#b77;,d7 ( ! ,railroad ,unemploym5t ,insurance ,act by reason ( ! am5dm5ts made by subsection 7a71 to rema9 available until exp5d$4 #f4 ,flexibility = unemploym5t program agreem5ts 7a7 ,flexibility 7#a7 ,9 g5]al ,subsection 7g7 ( section #djja ( ! ,supplem5tal ,appropriations ,act1 #bjjh 7,public ,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7 %all n apply ) respect to a ,/ate t has enact$ a law be=e ,decemb] #a1 #bjac1 t1 ^u tak+ effect1 w\ld violate su* subsection4 7#b7 ,effective date ,p>agraph 7#a7 is effective ) respect to weeks ( unemploym5t beg9n+ on or aft] ,decemb] #bi1 #bjac4 7b7 ,p]mitt+ a subsequ5t agreem5t ,no?+ 9 title ,,iv ( ! ,supplem5tal ,appropriations ,act1 #bjjh 7,public ,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7 %all preclude a ,/ate ^: agreem5t "u su* title 0 t]m9at$ f ent]+ into a subsequ5t agreem5t "u su* title on or aft] ! date ( ! enactm5t ( ?is ,act if ! ,/ate1 tak+ into acc\nt ! application ( subsection 7a71 w\ld o!rwise meet ! requirem5ts = an agreem5t "u su* title4 #g4 ,end+ unemploym5t paym5ts to jobless millionaires & billionaires 7a7 ,prohibition ,not)/&+ any o!r provision ( law1 no ,f$]al funds may be us$ = paym5ts ( unemploym5t comp5sation "u ! em]g5cy unemploym5t comp5sation program "u title ,,iv ( ! ,supplem5tal ,appropriations ,act1 #bjjh 7,public ,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7 to an individual ^: adju/$ gross income 9 ! prec$+ ye> 0 equal to or great] ?an #a1jjj1jjj4 7b7 ,compliance ,unemploym5t ,insurance applications %all include a =m or proc$ure = an individual applicant to c]tify ! individual's adju/$ gross income 0 n equal to or great] ?an #a1jjj1jjj 9 ! prec$+ ye>4 7c7 ,audits ,! c]tifications requir$ by subsection 7b7 %all be auditable by ! ,u4,s4 ,dep>tm5t ( ,labor or ! ,u4,s4 ,gov]nm5t ,acc\ntability ,(fice4 7d7 ,/atus ( applicants ,x is ! duty ( ! ,/ates to v]ify ! resid5cy1 employm5t1 legal1 & income /atus ( applicants = ,unemploym5t ,insurance & no ,f$]al funds may be exp5d$ = purposes ( det]m9+ :e!r or n ! prohibition "u subsection 7a7 applies ) respect to an individual4 7e7 ,effective date ,! prohibition "u subsection 7a7 %all apply to weeks ( unemploym5t beg9n+ on or aft] ! date ( ! enactm5t ( ?is ,act4 #h4 ,,gao /udy on ! use ( "w suitability requirem5ts 9 unemploym5t insurance programs 7a7 ,/udy ,! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all conduct a /udy on ! use ( "w suitability requirem5ts to /r5g!n requirem5ts to ensure t unemploym5t insurance b5efits are be+ provid$ to individuals :o are actively look+ = "w & :o truly want to return to ! labor =ce4 ,su* /udy %all include an analysis (-- 7#a7 h[ "w suitability requirem5ts "w "u bo? ,/ate & ,f$]al unemploym5t insurance programs2 & 7#b7 h[ to incorporate & improve su* requirem5ts "u ,f$]al unemploym5t insurance programs2 & 7#c7 o!r items det]m9$ appropriate by ! ,comptroll] ,g5]al4 7b7 ,brief+ ,n lat] ?an #ij days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all brief ,congress on ! ongo+ /udy requir$ "u subsection 7a74 ,su* brief+ %all include prelim9>y recomm5dations = su* legislation & adm9i/rative action z ! ,comptroll] ,g5]al det]m9es appropriate4 #i4 ,fund+ /abilization 7a7 ,fund+ /abilization "u ! ,int]nal ,rev5ue ,code ,! table 9 subclause 7,,ii7 ( section #dcj7;h77#b77;,c77iv7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 ,if ! cal5d> ye> is3,! applicable m9imum p]c5tage is3,! applicable maximum p]c5tage is3#bjab1 #bjac1 #bjad1 #bjae1 #bjaf1 or #bjagijaajbjahheaaebjaihjabjbjbjgeabe;,a ft] #bjbjgjacj 4 7b7 ,fund+ /abilization "u ,,erisa 7#a7 ,9 g5]al ,! table 9 subclause 7,,ii7 ( section #cjc7;h77#b77;,c77iv7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd is am5d$ to read z foll[s3 ,if ! cal5d> ye> is3,! applicable m9imum p]c5tage is3,! applicable maximum p]c5tage is3#bjab1 #bjac1 #bjad1 #bjae1 #bjaf1 or #bjagijaajbjahheaaebjaihjabjbjbjgeabe;,a ft] #bjbjgjacj 4 7#b7 ,con=m+ am5dm5t 7,a7 ,9 g5]al ,clause 7ii7 ( section #aja7;f77#b77;,d7 ( su* ,act is am5d$ by /rik+ #bjae & ins]t+ #bjbj4 7,b7 ,/atem5ts ,! ,secret>y ( ,labor %all modify ! /atem5ts requir$ "u subclauses 7,i7 & 7,,ii7 ( section #aja7;f77#b77;,d77i7 ( su* ,act to con=m to ! am5dm5ts made by ?is section4 7c7 ,/abilization n ,to apply = purposes ( c]ta9 accel]at$ b5efit di/ribution rules 7#a7 ,int]nal ,rev5ue ,code ( #aihf ,! second s5t5ce ( p>agraph 7#b7 ( section #dcf7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ( su* plan & ins]t+ ( su* plan 7det]m9$ by n tak+ into acc\nt any adju/m5t ( segm5t rates "u section #dcj7;h77#b77;,c77iv774 7#b7 ,employee ,retirem5t ,income ,security ,act ( #aigd ,! second s5t5ce ( subp>agraph 7,b7 ( section #bjf7;g77#c7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #ajef7;g77#c77;,b77 is am5d$ by /rik+ ( su* plan & ins]t+ ( su* plan 7det]m9$ by n tak+ into acc\nt any adju/m5t ( segm5t rates "u section #cjc7;h77#b77;,c77iv774 7#c7 ,effective date 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 ! am5dm5ts made by ?is subsection %all apply to plan ye>s beg9n+ aft] ,decemb] #ca1 #bjad4 7,b7 ,collectively b>ga9$ plans ,9 ! case ( a plan ma9ta9$ pursuant to #a or m collective b>ga9+ agreem5ts1 ! am5dm5ts made by ?is subsection %all apply to plan ye>s beg9n+ aft] ,decemb] #ca1 #bjae4 7#d7 ,provisions relat+ to plan am5dm5ts 7,a7 ,9 g5]al ,if ?is p>agraph applies to any am5dm5t to any plan or annuity contract1 su* plan or contract %all be treat$ z be+ op]at$ 9 accordance ) ! t]ms ( ! plan dur+ ! p]iod describ$ 9 subp>agraph 7,b77ii74 7,b7 ,am5dm5ts to :i* p>agraph applies 7i7 ,9 g5]al ,?is p>agraph %all apply to any am5dm5t to any plan or annuity contract :i* is made-- 7,i7 pursuant to ! am5dm5ts made by ?is subsection1 or pursuant to any regulation issu$ by ! ,secret>y ( ! ,treasury or ! ,secret>y ( ,labor "u any provision z s am5d$1 & 7,,ii7 on or be=e ! la/ day ( ! fir/ plan ye> beg9n+ on or aft] ,janu>y #a1 #bjaf1 or su* lat] date z ! ,secret>y ( ! ,treasury may prescribe4 7ii7 ,conditions ,?is subsection %all n apply to any am5dm5t unless1 dur+ ! p]iod-- 7,i7 beg9n+ on ! date t ! am5dm5ts made by ?is subsection or ! regulation describ$ 9 clause 7i77,i7 takes effect 7or 9 ! case ( a plan or contract am5dm5t n requir$ by su* am5dm5ts or su* regulation1 ! effective date specifi$ by ! plan71 & 7,,ii7 end+ on ! date describ$ 9 clause 7i77,,ii7 7or1 if e>li]1 ! date ! plan or contract am5dm5t is adopt$71 ! plan or contract is op]at$ z if su* plan or contract am5dm5t 7 9 effect1 & su* plan or contract am5dm5t applies retroactively = su* p]iod4 7,c7 ,anti-cutback relief ,a plan %all n be treat$ z fail+ to meet ! requirem5ts ( section #bjd7;g7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd & section #daa7;d77#f7 ( ! ,int]nal ,rev5ue ,code ( #aihf solely by reason ( a plan am5dm5t to :i* ?is p>agraph applies4 7d7 ,modification ( fund+ t>get det]m9ation p]iods 7#a7 ,int]nal ,rev5ue ,code ( #aihf ,clause 7i7 ( section #dcj7;h77#b77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ! fir/ day ( ! plan ye> & ins]t+ ! valuation date = ! plan ye>4 7#b7 ,employee ,retirem5t ,income ,security ,act ( #aigd ,clause 7i7 ( section #cjc7;h77#b77;,b7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #ajhc7;h77#b77;,b77i77 is am5d$ by /rik+ ! fir/ day ( ! plan ye> & ins]t+ ! valuation date = ! plan ye>4 7e7 ,effective date 7#a7 ,9 g5]al ,! am5dm5ts made by subsections 7a71 7b71 & 7d7 %all apply ) respect to plan ye>s beg9n+ aft] ,decemb] #ca1 #bjab4 7#b7 ,elections ,a plan sponsor may elect n to h ! am5dm5ts made by subsections 7a71 7b71 & 7d7 apply to any plan ye> beg9n+ be=e ,janu>y #a1 #bjad1 ei!r 7z specifi$ 9 ! election7-- 7,a7 = all purposes = :i* su* am5dm5ts apply1 or 7,b7 solely = purposes ( det]m9+ ! adju/$ fund+ t>get atta9m5t p]c5tage "u sections #dcf ( ! ,int]nal ,rev5ue ,code ( #aihf & #bjf7;g7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd = su* plan ye>4 ,a plan %all n be treat$ z fail+ to meet ! requirem5ts ( section #bjd7;g7 ( su* ,act & section #daa7;d77#f7 ( su* ,code solely by reason ( an election "u ?is p>agraph4 #aj4 ,prepaym5t ( c]ta9 ,,pbgc premiums 7a7 ,9 g5]al ,section #djjg ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #acjg7 is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,election ,to prepay flat doll> premiums 7#a7 ,9 g5]al ,! designat$ payor may elect to prepay dur+ any plan ye> ! premiums due "u clause 7i7 or 7v71 :i*ev] is applicable1 ( section #djjf7;a77#c77;,a7 = ! numb] ( consecutive subsequ5t plan ye>s 7n great] ?an #e7 specifi$ 9 ! election4 7#b7 ,am\nt ( prepaym5t 7,a7 ,9 g5]al ,! am\nt ( ! prepaym5t = any subsequ5t plan ye> "u p>agraph 7#a7 %all be equal to ! am\nt ( ! premium det]m9$ "u clause 7i7 or 7v71 :i*ev] is applicable1 ( section #djjf7;a77#c77;,a7 = ! plan ye> 9 :i* ! prepaym5t is made4 7,b7 ,additional p>ticipants ,if !re is an increase 9 ! numb] ( p>ticipants 9 ! plan dur+ any plan ye> ) respect to :i* a prepaym5t has be5 made1 ! designat$ payor %all pay a premium = su* additional p>ticipants at ! premium rate 9 effect "u clause 7i7 or 7v71 :i*ev] is applicable1 ( section #djjf7;a77#c77;,a7 = su* plan ye>4 ,no cr$it or o!r refund %all be grant$ 9 ! case ( a plan t has a decrease 9 numb] ( p>ticipants dur+ a plan ye> ) respect to :i* a prepaym5t has be5 made4 7,c7 ,coord9ation ) premium = unfund$ ve/$ b5efits ,! am\nt ( ! premium det]m9$ "u section #djjf7;a77#c77;,a77i7 = ! purpose ( det]m9+ ! prepaym5t am\nt = any plan ye> %all be det]m9$ )\t reg>d to ! increase 9 su* premium "u section #djjf7;a77#c77;,e74 ,su* increase %all be paid 9 ! same am\nt & at ! same "t z x w\ld o!rwise be paid )\t reg>d to ?is subsection4 7#c7 ,election ,! election "u ?is subsection %all be made at su* "t & 9 su* mann] z ! corporation may prescribe4 4 7b7 ,con=m+ am5dm5t ,! second s5t5ce ( subsection 7a7 ( section #djjg ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #acjg7 is am5d$ by /rik+ ,premiums & ins]t+ ,except z provid$ 9 subsection 7f71 premiums4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to plan ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 #aa4 ,ext5sion ( cu/oms us] fees ,section #acjca7;j77#c7 ( ! ,consolidat$ ,omnibus ,budget ,reconciliation ,act ( #aihe 7#ai ,u4,s4,c4 #eh;c7j77#c77 is am5d$-- 7#a7 9 subp>agraph 7,a71 by /rik+ ,septemb] #cj1 #bjbc & ins]t+ ,septemb] #cj1 #bjbd2 & 7#b7 9 subp>agraph 7,b77i71 by /rik+ ,septemb] #cj1 #bjbc & ins]t+ ,septemb] #cj1 #bjbd4 #ab4 ,em]g5cy s]vices1 gov]nm5t1 & c]ta9 nonpr(it volunte]s 7a7 ,9 g5]al ,section #dihj;,h7c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ p>agraphs 7#e71 7#f71 & 7#g7 z p>agraphs 7#f71 7#g71 & 7#h71 respectively1 & by ins]t+ aft] p>agraph 7#d7 ! foll[+ new p>agraph3 7#e7 ,special rules = c]ta9 em]g5cy s]vices1 gov]nm5t1 & nonpr(it volunte]s 7,a7 ,em]g5cy s]vices volunte]s ,qualifi$ s]vices r5d]$ z a bona fide volunte] to an eligible employ] %all n be tak5 into acc\nt "u ?is section z s]vice provid$ by an employee4 ,= purposes ( ! prec$+ s5t5ce1 ! t]ms qualifi$ s]vices1 bona fide volunte]1 & eligible employ] %all h ! respective mean+s giv5 su* t]ms "u section #deg7;e74 7,b7 ,c]ta9 o!r gov]nm5t & nonpr(it volunte]s 7i7 ,9 g5]al ,s]vices r5d]$ z a bona fide volunte] to a specifi$ employ] %all n be tak5 into acc\nt "u ?is section z s]vice provid$ by an employee4 7ii7 ,bona fide volunte] ,= purposes ( ?is subp>agraph1 ! t]m bona fide volunte] means an employee ( a specifi$ employ] ^: only comp5sation f su* employ] is 9 ! =m (-- 7,i7 reimbursem5t = 7or reasonable all[ance =7 reasonable exp5ses incurr$ 9 ! p]=mance ( s]vices by volunte]s1 or 7,,ii7 reasonable b5efits 7includ+ l5g? ( s]vice aw>ds71 & nom9al fees1 cu/om>ily paid by simil> entities 9 connection ) ! p]=mance ( s]vices by volunte]s4 7iii7 ,specifi$ employ] ,= purposes ( ?is subp>agraph1 ! t]m specifi$ employ] means-- 7,i7 any gov]nm5t entity1 & 7,,ii7 any organization describ$ 9 section #eja7;c7 & exempt f tax "u section #eja7;a74 7iv7 ,coord9ation ) subp>agraph 7,a7 ,?is subp>agraph %all n fail to apply ) respect to s]vices m]ely because su* s]vices are qualifi$ s]vices 7z def9$ 9 section #deg7;e77#aa77;,c774 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to mon?s beg9n+ aft] ,decemb] #ca1 #bjac4 ,secret>y