On the recordJanuary 12, 2015
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.…





