Sec. 2. Emergency services, government, and certain nonprofit volunteers
253 words·~1 min read·
/bill/114/hr/33/pcs/section-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 4980H(c) of the Internal Revenue Code of 1986 is amended by redesignating paragraphs (5), (6), and
(7)as paragraphs (6), (7), and (8), respectively, and by inserting after paragraph
(4)the following new paragraph: Qualified services rendered as a bona fide volunteer to an eligible employer shall not be taken into account under this section as service provided by an employee. For purposes of the preceding sentence, the terms qualified services , bona fide volunteer , and eligible employer shall have the respective meanings given such terms under section 457(e). Services rendered as a bona fide volunteer to a specified employer shall not be taken into account under this section as service provided by an employee. For purposes of this subparagraph, the term bona fide volunteer means an employee of a specified employer whose only compensation from such employer is in the form of— reimbursement for (or reasonable allowance for) reasonable expenses incurred in the performance of services by volunteers, or reasonable benefits (including length of service awards), and nominal fees, customarily paid by similar entities in connection with the performance of services by volunteers. For purposes of this subparagraph, the term specified employer means— any government entity, and any organization described in section 501(c) and exempt from tax under section 501(a).
(A)This subparagraph shall not fail to apply with respect to services merely because such services are qualified services (as defined in section 457(e)(11)(C)). . The amendments made by this section shall apply to months beginning after December 31, 2013.