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GR Issue: Federal Taxation

Federal Taxation Resources

Letter Template: Tell your Senators and Representatives to support the VRIPRA

FLSA Manual: Managing Volunteer Firefighters for FLSA Compliance

Health Care Enhancement for Local Public Safety Officers (HELPS)
Courtesy of the IAFF

IRS Firefighters Fact Sheet

Federal-State Reference Guide (IRS Publication 963) (pdf)

IRS Office of Federal, State and Local Governments Resources on taxation issues for federal, state, and local governments

House Exempts Volunteers From PPACA
Mar. 11, 2014 - The U.S. House of Representatives voted 410-0 to pass bipartisan legislation to exempt volunteer firefighters and EMTs from the Employer Shared Responsibility Provision of the Patient Protection and Affordable Care Act. H.R. 3979, sponsored by Rep. Lou Barletta (R-PA) codifies the exemption which the Internal Revenue Service issued on Feb. 12, 2014 to exempt volunteers for governmental and non-profit organizations.

Tax Reform Proposal Released
Feb. 26, 2014 - Rep. Dave Camp (R-MI), Chairman of the U.S. House Committee on Ways and Means released his comprehensive tax reform proposal. This proposal will bring significant changes to the federal tax code and could impact the cost of financing municipal construction projects by increasing the tax on municipal bonds. Though this proposal is not expected to be passed by the current Congress, it could serve as the starting point for discussions next year. 

IRS Exempts Volunteers from PPACA
Feb. 12, 2014 - The Internal Revenue Service (IRS) recently released their final rule on the Patient Protection and Affordable Care Act's (PPACA) Employer Shared Responsibility Provision. In this final rule, the IRS announced that all nominally compensated volunteers, including volunteer firefighters and EMS personnel, will be exempted from being considered as "employees" for the purposes of determining an employer's status as a "large employer."

Treasury Clarifies Treatment of Volunteers Under PPACA
Jan. 10, 2014 - The U.S. Department of Treasury released a blog post to announce that they will generally exempt nominally compensated volunteer firefighters and EMS personnel from being impacted by the PPACA's Employer Shared Responsibility Provision. In a letter to Senator Mark Warner (D-VA), the Treasury directly credited the IAFC for impacting this policy change.

VRIPRA introduced in House
Dec. 12, 2013 - Representative John Larson (D-CT) and Representative Tom Latham (R-IA) introduced H.R. 3747, the Volunteer Responder Incentive Protection Reauthorization Act (VRIPRA). H.R. 3747 would reauthorize an expired section of the tax code which would exempt the first $600 in monetary incentives and all property tax benefits from being considered taxable income. Ask your Representative to cosponsor H.R. 3747 today.

House and Senate Bills Introduced to Exempt Volunteers from the PPACA
Dec. 10, 2013 - Representative Lou Barletta (D-CT) and Senator Mark Warner (D-VA) introduced bipartisan House and Senate bills to exempt nominally compensated volunteer firefighters and EMS personnel from being classified as "employees" for the purposes of the PPACA's Employer Shared Responsibility Provision. Take action now to encourage your members of Congress to support these bills.

Members of Congress Support Tax-Exempt Municipal Bonds
July 10, 2013 - Over 130 members of Congress sent a letter to House Speaker John Boehner (R-OH) and House Minority Leader Nancy Pelosi (D-CA) to support maintaining the tax-exempt status of municipal bonds. In this letter, members of Congress voiced their support of the positive benefits that these bonds bring to local governments across the nation.

PPACA Causing Concern for Volunteer Fire Departments
July 1, 2013 - The Patient Protection and Affordable Care Act (PPACA) has a provision which could have serious impacts on volunteer and combination fire departments across the nation. Could your fire department be required to offer health insurance to its volunteer personnel?

IAFC Recommends Tax Reform Goals
Apr. 15, 2013 - The IAFC recently filed comments (pdf) with the House Committee on Ways and Means to identify goals for their efforts at comprehensive tax reform. In these comments, the IAFC recommended improvements such as excluding certain volunteer firefighter benefits from taxation, creating an incentive for property owners to install fire sprinkler systems, and maintaining the tax-exempt status of municipal bonds. 

Tax Reform: Not a Nickel and Dime Issue
Apr. 15, 2013 - Taxation is an often overlooked but important consideration for fire departments of all types - volunteer, combination, and career. Make sure to stay on top of all the issues impacting compensation of volunteer firefighters, incentives to install fire sprinklers, and reporting requirements for volunteer personnel.