H.R. 3979 — Reported in House

IB Union Calendar No. 268 113th CONGRESS 2d Session H. R. 3979 [Report No. 113–360] IN THE HOUSE OF REPRESENTATIVES January 31, 2014 Mr. Barletta (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 February 25, 2014 Additional sponsors: Ms. Bonamici, Mr. Carter, Mr. Connolly, Mr. Cramer, Mr. Frelinghuysen, Mr. Graves of Missouri, Mr. Griffith of Virginia, Mr. Harris, Mr. King of New York, Mr. Lankford, Mr. Latta, Mrs. Lummis, Mr. Massie, Mr. Michaud, Mr. Nunnelee, Mr. Paulsen, Mr. Pittenger, Mrs. Roby, Mr. Rokita, Mr. Rothfus, Mr. Shimkus, Mr. Stivers, Mr. Rahall, Mr. Turner, Mr. Walden, Mr. Wenstrup, Mr. Westmoreland, Mr. Whitfield, Mr. Wittman, Mr. Williams, Mr. Courtney, Mr. Dent, Mr. Huelskamp, Mr. Israel, Mr. Roskam, Mr. Sessions, Mr. Latham, Mr. Van Hollen, Mr. Womack, Mr. Webster of Florida, Mrs. Capito, Mr. Crawford, Mr. Daines, Mr. Hurt, Mr. Wilson of South Carolina, Mr. McCaul, Mrs. Walorski, Mr. Murphy of Pennsylvania, Mr. DeFazio, Mr. Harper, Mr. Bridenstine, Ms. Esty, Mrs. Brooks of Indiana, Mr. Kilmer, Mr. Yoder, Mr. Gibson, Mr. Carney, Mr. Walberg, Mr. Benishek, Mr. Forbes, Mr. Gibbs, Mr. Bentivolio, Mr. Garcia, Mr. Barber, Mr. Goodlatte, Mr. Gosar, Mr. Poe of Texas, Mr. Bishop of New York, Mr. Carson of Indiana, and Mr. Hastings of Washington February 25, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic A BILL 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. 2. Emergency services 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 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). . (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2013. 1. Short title This Act may be cited as the Protecting Volunteer Firefighters and Emergency Responders Act of 2014. 2. Emergency services 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 rule for certain emergency services volunteers Any 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) Effective date The amendments made by this section shall apply to months beginning after December 31, 2013. February 25, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed