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United States · Bill · S

S. 420 (114th)

Protecting Volunteer Firefighters and Emergency Responders Act

referredUnited States· United States Congress· EN

Introduced

10 February 2015

Last action

10 February 2015 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Toomey, Patrick [R-PA], Sen. Warner, Mark R. [D-VA], Sen. Manchin, Joe, III [D-WV], Sen. King, Angus S., Jr. [I-ME], Sen. Portman, Rob [R-OH], Sen. Cotton, Tom [R-AR], Sen. Coons, Christopher A. [D-DE], Sen. Donnelly, Joe [D-IN], Sen. Murkowski, Lisa [R-AK], Sen. Grassley, Chuck [R-IA], Sen. Ayotte, Kelly [R-NH], Sen. Kaine, Tim [D-VA], Sen. Flake, Jeff [R-AZ], Sen. Bennet, Michael F. [D-CO], Sen. Wicker, Roger F. [R-MS], Sen. Isakson, Johnny [R-GA], Sen. Franken, Al [D-MN], Sen. Heitkamp, Heidi [D-ND], Sen. Tester, Jon [D-MT], Sen. Murphy, Christopher [D-CT], Sen. Merkley, Jeff [D-OR], Sen. Moran, Jerry [R-KS], Sen. Scott, Tim [R-SC]

Subjects

Healthcare, Taxation

Source updated

5 December 2025

Healthcare · Taxation

Official sourceDownload fileView documentsShare

Summary

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 10 February 2015

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 10 February 2015

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 10 February 2015

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 10 February 2015

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 10 February 2015

    Open at official source

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Sponsors

Related records

Sources

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