S. 420 · 114th Congress
Protecting Volunteer Firefighters and Emergency Responders Act
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
ToomeySponsor22 cosponsors · 11 D, 10 R, 1 I
R
Ayotte
MB
D
Bennet
CC
D
Coons
TC
R
Cotton
JD
D
Donnelly
JF
R
Flake
AF
D
Franken
CG
R
Grassley
HH
D
Heitkamp
JI
R
Isakson
AK
I
King
TK
D
Kaine
JM
R
Moran
LM
R
Murkowski
CM
D
Murphy
JM
D
Merkley
JM
D
Manchin
RP
R
Portman
TS
R
Scott
JT
D
Tester
RW
R
Wicker
MW
D
Warner22 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Protecting Volunteer Firefighters and Emergency Responders Act
What it does: CRS summary · Introduced in Senate · Feb 10, 2015
Protecting Volunteer Firefighters and Emergency Responders Act
This bill amends the Internal Revenue Code to exclude services rendered by bona-fide volunteers providing firefighting and prevention services, emergency medical services, or ambulance services to a state or local government or a tax-exempt charitable organization from the category of services usually rendered by an employee of an applicable large employer subject to the mandate to provide minimum essential health care coverage under the Patient Protection and Affordable Care Act (PPACA), thus exempting such employers from PPACA requirements with respect to such volunteers.
The bill defines "bona fide volunteer" as an employee of any government entity and any tax-exempt charitable organization whose only compensation is in the form of: (1) reimbursement for (or reasonable allowance for) reasonable expenses incurred in the performance of volunteer services, or (2) reasonable benefits (including length-of-service awards) and nominal fees customarily paid by similar entities for the services of volunteers.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Protecting Volunteer Firefighters and Emergency Responders Act
Latest action (Feb 10, 2015): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Feb 10, 2015
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.