#aac? ,,congress  #b;d ,session  ,h4 ,r4
 #cigi  ,,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    
,act4  #a4 ,%ort title ,?is ,act may be 
cit$ z ! ,protect+ ,volunte]            
,firefight]s & ,em]g5cy ,respond]s ,act 
( #bjad4  #b4 ,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  7,i7 ,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  ,pass$ ! ,h\se (  
,repres5tatives ,m>* #aa1 #bjad4;,cl]k4