United States · Law · HR
H.R. 33 (114th)
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.
Introduced
6 January 2015
Last action
—
Status
Referred to the Subcommittee on Health.
Sponsors
—
Subjects
Discovery layer
Source updated
4 March 2026
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.
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Timeline
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Votes
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Versions
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Documents
16 official files
Enrolled Bill (text)
Enrolled Bill (text)
Enrolled Bill · EN
Enrolled Bill (PDF)
Enrolled Bill · EN
Public Law (text)
Public Law · EN · 27 February 2015
Public Law (PDF)
Public Law · EN · 27 February 2015
Engrossed Amendment Senate (text)
Engrossed Amendment Senate · EN · 27 February 2015
Engrossed Amendment Senate (PDF)
Engrossed Amendment Senate · EN · 27 February 2015
Public Law
summary · EN · 27 February 2015
Passed Senate amended
summary · EN · 27 February 2015
Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 16 January 2015
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 16 January 2015
Engrossed in House (text)
Engrossed in House · EN · 12 January 2015
Engrossed in House (PDF)
Engrossed in House · EN · 12 January 2015
Passed House without amendment
summary · EN · 12 January 2015
Introduced in House (text)
Introduced in House · EN · 6 January 2015
Introduced in House (PDF)
Introduced in House · EN · 6 January 2015
Introduced in House
summary · EN · 6 January 2015
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/114th-congress/house-bill/33
- Open data entity: https://api.congress.gov/v3/bill/114/hr/33