SL 90004.504 September 9, 2004 Action Items
A. 09/09/2004 ACTION ITEMS:
SL 60001.655 - Volunteer Firefighters
Added to first paragraph:
"When a firefighter receives compensation, that compensation is wages and is subject to FICA taxes, unless an exclusion applies."...."If the worker is a common law employee, the amounts paid, whether in cash or some other form, are subject to withholding."
Added to third paragraph:
"While volunteer firefighters may not receive wages, they may receive remuneration intended to reimburse them for expenses."...."(whether cash, in-kind benefits, or tax exemptions)"...."According to Internal Revenue Code section 62(c),"....