#aacth ,,congress  #b;d ,session  ,h4   
,r4 #cigi  ,,an ,,act  ,to amend the    
,internal ,revenue ,code of #aihf 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 ,act4  #a4 ,short     
title ,this ,act may be cited as the    
,protecting ,volunteer ,firefighters and
 ,emergency ,responders ,act of #bjad4  
#b4 ,emergency services1 government1 and
 certain nonprofit volunteers  7a7 ,in  
general ,section #dihj;,h7c7 of the     
,internal ,revenue ,code of #aihf is    
amended by redesignating paragraphs     
7#e71 7#f71 and 7#g7 as paragraphs 7#f71
 7#g71 and 7#h71 respectively1 and by   
inserting after paragraph 7#d7 the      
following new paragraph3  7#e7 ,special 
rules for certain emergency services1   
government1 and nonprofit volunteers    
7,a7 ,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  
employee4 ,for purposes of the preceding
 sentence1 the terms qualified services1
 bona fide volunteer1 and eligible      
employer shall have the respective      
meanings given such terms under section 
#deg7;e74  7,b7 ,certain other          
government and nonprofit volunteers     
7,i7 ,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 employee4  7ii7 ,bona fide        
volunteer ,for purposes of this         
subparagraph1 the term bona fide        
volunteer means an employee of a        
specified employer whose only           
compensation from such employer is in   
the form of--  7,i7 reimbursement for   
7or reasonable allowance for7 reasonable
 expenses incurred in the performance of
 services by volunteers1 or  7,,ii7     
reasonable benefits 7including length of

 service awards71 and nominal fees1     
customarily paid by similar entities in 
connection with the performance of      
services by volunteers4  7iii7          
,specified employer ,for purposes of    
this subparagraph1 the term specified   
employer means--  7,i7 any government   
entity1 and  7,,ii7 any organization    
described in section #eja7;c7 and exempt
 from tax under section #eja7;a74  7iv7 
,coordination with subparagraph 7,a7    
,this subparagraph shall not fail to    
apply with respect to services merely   
because such services are qualified     
services 7as defined in section         
#deg7;e77#aa77;,c774  4  7b7 ,effective 
date ,the amendments made by this       
section shall apply to months beginning 
after ,december #ca1 #bjac4  ,passed the
 ,house of ,representatives ,march #aa1 
#bjad4;,clerk4