Mr. Speaker, I yield myself such time as I may consume. I want to start off by certainly extending congratulations to Representative Barletta for his persistency in continuing to bring this legislation forward. As he has pointed out, it…
Mr. Speaker, I yield myself such time as I may consume.
I want to start off by certainly extending congratulations to Representative Barletta for his persistency in continuing to bring this legislation forward. As he has pointed out, it has been bipartisanly supported, and it deserves passage. It passed unanimously, as he indicated, in both the Ways and Means Committee and also unanimously on this floor, which is no small order.
Of course, it comes in the midst of controversy. I say ``controversy'' because--well, our distinguished chairman is to be congratulated as well for not only bringing this bill forward, but also for the great victory that was won by the Green Bay Packers yesterday.
In a moment, because I do want to continue my praise of the Aaron Rodgers look-alike.
Today, our distinguished chairman announced that he is not running for President. We think that it is so that his look-alike, Aaron Rodgers, may fill that void. I know that it was an outstanding victory by the Packers yesterday, but it was not without controversy on our own committee.
I know that Kenny Marchant, Kevin Brady, and Sam Johnson are very concerned about this, but as the chairman said, ``The rules are the rules,'' and we should proceed from there.
But I also want to thank all of those, and especially the chairman, who raised the point about volunteer firefighters. All of us have that visual in our minds, of course, of those going up the stairs so that people can come down the stairs. And since September 11, and noting that volunteer firefighters cover more than 70 percent of this country, this clearly is a bill that was worthy of the unanimous approval and consent that it received and, as I indicated, is bipartisanly supported by our entire delegation.
I want to commend the gentleman from Connecticut, Representative Courtney, who will speak later, and also the gentlewoman from Connecticut, Representative Esty, and also the National Volunteer Fire Council, which has been 1,000 percent behind this and also other tax issues that are going to be coming before our committee that have been bipartisanly supported as well by Representative Reichert, Tom Latham, and others. And I know that we share the bipartisan spirit in this.
I also would like to say that, along with firefighters, the many people who are emergency medical volunteers could benefit from a number of volunteer tax breaks that we could provide as well. I look forward to working with our distinguished chairman and, again, commend the gentleman from Pennsylvania, Representative Barletta.
I reserve the balance of my time.
Will the gentleman yield?
We are especially gratified, though, in a true show of compassionate conservatism that you reached out to the chief fan of the Jersey Cowboys--excuse me--the Dallas Cowboys, Chris Christie, to provide him with both a hug and a sincere gesture from Wisconsin.
Mr. Speaker, I really deeply appreciate the words of my colleague and fellow member of the Ways and Means Committee. Again, I want to commend the gentleman from Pennsylvania (Mr. Barletta).
I want to submit for the Record a letter from the Department of the Treasury that, at the bequest of a number of Members bipartisanly submitted and they made the changes to the rules.
B. Exclusions From Definition of Hour of Service
Commenters requested that hours of service performed in
certain capacities not be counted as an hour of service. The
final regulations adopt the following changes in response to
these comments.
1. Volunteer Employees
Commenters requested that hours of service performed in the
capacity of a volunteer for a government entity or tax-exempt
organization not be counted as hours of service for purposes
of section 4980H. Under the definition of hour of service
outlined in these regulations, an hour of service is
generally defined as an hour for which an employee is paid or
entitled to payment. Accordingly, hours worked by a volunteer
who does not receive (and is not entitled to receive)
compensation in exchange for the performance of services are
not treated as hours of service for purposes of section
4980H.
Commenters noted, however, that some volunteers receive
compensation in the form of expense reimbursements, stipends,
contributions to employee benefit plans, or nominal wages.
Local governments, for instance, noted that many volunteer
firefighters or other emergency responders are paid a salary
or an hourly wage, generally at a rate lower than the rate
paid to non-volunteers performing services in a similar
capacity. Other volunteer firefighters or emergency
responders may receive expense reimbursements or other fees
each time they respond to a call. Commenters generally
expressed concern that volunteer service would be discouraged
if volunteer hours were required to be counted when
determining whether the individual is a full-time employee
for purposes of section 4980H.
In response to these concerns, the final regulations
provide that hours of service do not include hours worked as
a ``bona fide volunteer.'' For this purpose, the definition
of ``bona fide volunteer'' is generally based on the
definition of that term for purposes of section
457(e)(11)(B)(i), which provides special rules for length of
service awards offered to certain volunteer firefighters and
emergency medical providers under a municipal deferred
compensation plan. For purposes of section 4980H, however,
bona fide volunteers are not limited to volunteer
firefighters and emergency medical providers. Rather, bona
fide volunteers include any volunteer who is an employee of a
government entity or an organization described in section
501(c) that is exempt from taxation under section 501(a)
whose only compensation from that entity or organization is
in the form of (i) reimbursement for (or reasonable allowance
for) reasonable expenses incurred in the performance of
services by volunteers, or (ii) reasonable benefits
(including length of service awards), and nominal fees,
customarily paid by similar entities in connection with the
performance of services by volunteers.
Mr. Speaker, I think it is both appropriate and right that we codify this and put it into a law.
With that, I yield 3 minutes to the gentleman from Connecticut, Joe Courtney, one of the chief sponsors who, along with Elizabeth Esty, helped engineer this bill.
I yield the gentleman an additional minute.
I have no further requests for time.
Joe Courtney said, ``Don't forget to mention the Patriots,'' so I would be remiss if I didn't.
Mr. Speaker, I yield myself such time as I may consume.
I want to thank Representative Courtney also for recognizing the Volunteer Responder Incentive Protection Reauthorization Act, as I mentioned earlier, which is something that has been bipartisanly cosponsored in the past by Representatives Reichert, Latham, myself, and others.
The distinguished chairman and I, who are classmates, who came into this Congress together--he has also been a great proponent and advocate for making sure that these volunteers, who never were intended in both the case of Mr. Barletta and also in the case of the IRS, something that is administratively burdening for the IRS, this is, as Mr. Kelly so passionately said, something that is common sense, that we ought to work on together, and that we ought to provide the relief for, those who provide more than 70 percent of the volunteer aid across this country, especially when it comes to fighting fires. And our National Volunteer Fire Council is supportive of this as is the Fire Chiefs Association. I am looking forward to working with my colleagues across the aisle to ensure this.
Again, with that, I commend and congratulate the gentleman from Pennsylvania (Mr. Barletta) and thank him for his fine work in this area, and I look forward to supporting him on future endeavors.
I yield back the balance of my time.
Mr. Speaker, on that I demand the yeas and nays.