Protecting Volunteer Firefighters and Emergency Responders Act

Protecting Volunteer Firefighters and Emergency Responders Act - Amends the Internal Revenue Code to provide that a qualified emergency services volunteer shall not be counted in determining the number of full-time employees of an employer for the purpose of shared responsibility requirements for employers with respect to health coverage under the Patient Protection and Affordable Care Act.

Defines "qualified emergency services volunteer" as a bona fide volunteer performing fire fighting and prevention services, emergency medical services, or ambulance services.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1798 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                S. 1798

 To ensure that emergency services volunteers are not counted as full-
 time employees under the shared responsibility requirements contained 
           in the Patient Protection and Affordable Care Act.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           December 10, 2013

    Mr. Warner (for himself, Mr. Manchin, Mr. Toomey, Mr. King, Ms. 
Collins, and Mr. Begich) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To ensure that emergency services volunteers are not counted as full-
 time employees under the shared responsibility requirements contained 
           in the Patient Protection and Affordable Care Act.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 2. EMERGENCY SERVICES VOLUNTEERS.

    (a) In General.--Section 4980H(c)(4) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following:
                    ``(C) Exception.--
                            ``(i) In general.--For purposes of this 
                        section, a qualified emergency services 
                        volunteer shall not be counted in determining 
                        the number of full-time employees who are 
                        employed by an employer.
                            ``(ii) Definition of qualified emergency 
                        services volunteer.--The term `qualified 
                        emergency services volunteer' means any bona 
                        fide volunteer, as defined by paragraph 
                        (11)(B)(i) of section 457(e) performing fire 
                        fighting and prevention services, emergency 
                        medical services, or ambulance services for an 
                        eligible employer, as defined by paragraph (1) 
                        of such section.''.
    (b) Rule of Construction.--Nothing in this section, or the 
amendment made by this section, shall be construed to modify the 
treatment of qualified emergency services volunteers (as defined in 
subparagraph (C) of section 4980H(c)(4) of the Internal Revenue Code of 
1986, as added by subsection (a)) in any capacity other than the 
treatment of such volunteers under the shared responsibility provision 
for employers with respect to health coverage under the Patient 
Protection and Affordable Care Act.
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