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.
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.
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Sponsor introductory remarks on measure. (CR H65-66, H66-67, H68)
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