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
IAFC Offers Tax Reform Comments
May 26, 2016 - The IAFC recently submitted comments on tax reform to the U.S. House Committee on Ways and Means. In these comments, the IAFC suggested making changes to allow volunteer firefighters and EMS personnel to recieve nominal incentives without being considered taxable income and to use the tax code to incentivize property owners to install fire sprinkler systems in their propoerties. Read the IAFC's full comments today.
Fire Sprinkler Incentive Act Introduced
Sept. 22, 2015 - On September 22, Senators Susan Collins (R-ME) and Tom Carper (D-DE) joined Representatives Tom Reed (R-NY) and James Langevin (D-RI) introduced the Fire Sprinkler Incentive Act (FSIA; H.R.3591/S. 2068). The FSIA was first created in response to the 2003 Station Nightclub fire in Rhode Island which killed 100 people. This legislation would create a tax incentive for property-owners to retrofit their buildings with automatic fire sprinkler systems.
House Passes PPACA Exemption Bill
Mar. 17, 2015 - The House voted 415-0 in favor of passing the Protecting Volunteer Firefighters and Emergency Responders Act (H.R. 1191), which had been re-introduced by Rep. Lou Barletta (R-PA) to exempt volunteer fire department personnel from the Employer Shared Responsibility Provision of the Patient Protection and Affordable Care Act. H.R. 1191 is now in the Senate where it is awaiting action.
Barletta Re-Introduces Volunteer-PPACA Bill
Mar. 2, 2015 - On Feb. 27, the Senate used H.R. 33 to pass legislation to continue funding the Department of Homeland Security. Unfortunately, the legislation's language to exempt volunteers from the PPACA was removed. Rep. Lou Barletta has reintroduced his legislation to exempt volunteers.
Making Cents of Tax Reform
Mar. 2, 2015 - The 115th Congress is once again looking at tax reform and it could have big impacts on the fire service.
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.
VRIPA Introduced in Senate
Feb. 27, 2015 - Senators Chuck Schumer (D-NY) and Susan Collins (R-ME) have re-introduced the Volunteer Responder Incentive Protection Act (VRIPA, S. 609), which would allow volunteers to receive property-tax based incentives and up to $600 per year of other incentives before the incentives are considered taxable income.
House Passes Barletta Bill to Exempt Volunteer
Jan. 12, 2015 - In a 401-0 vote, the House unanimously voted to pass H.R. 33, legislation which would codify the IRS' decision to exempt volunteer fire departments from the PPACA Employer Mandate.
Volunteer-PPACA Exemption Bill Introduced in House
Jan. 6, 2015 - Rep. Lou Barletta (R-PA) introduced the Protecting Volunteer Firefighters and Emergency Responders Act (H.R. 33) which would codify the IRS' decision in 2014 to exempt volunteer fire departments from the PPACA's Employer Mandate.
IRS Exempts Volunteers from PPACA
Feb. 12, 2014 - The IRS recently released their final rule (pdf) 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 (pdf) for impacting this policy change.
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 that 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.