Supporting Emergency Responders Volunteer Efforts Act of 2013

“36D. Bona fide volunteer members of volunteer emergency response organizations

“(a) In general—In the case of any individual who—

“(1) is a bona fide volunteer of a qualified volunteer emergency response organization, and

“(2) meets the requirements of subsection (b) for the taxable year,

“(b) Service requirements

“(1) In general—An individual meets the requirements of this subsection for any taxable year if such individual—

“(A) has served as a bona fide volunteer performing qualified services for the qualified volunteer emergency response organization for more than 6 months in such taxable year, and

“(B) has provided more than 40 hours of such services—

“(i) actively engaged in the prevention, control, or extinguishment of fires or response to emergency situations where life, property, or the environment is at risk, or

“(ii) stationed at the premises of the qualified volunteer emergency response organization in anticipation of being so actively engaged.

“(2) Qualified services—For purposes of this subsection—

“(A) In general—The term qualified services means fire fighting and prevention services, emergency medical services, and ambulance services.

“(B) Training and certification requirements—An individual shall not be treated as performing qualified services unless such individual meets all applicable training and certification requirements of the qualified volunteer emergency response organization for which such services are performed.

“(c) Definitions—For purposes of this section—

“(1) Bona fide volunteer—The term bona fide volunteer has the meaning given such term by section 457(e)(11)(B)(i).

“(2) Qualified volunteer emergency response organization—The term qualified volunteer emergency response organization has the meaning given such term by section 139B(c)(3).”