BASIC (12-04)

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 second paragraph:

    ..."even if their work involves situations that may be considered emergencies."

  • 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),"....

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SL 90004.504 - September 9, 2004 Action Items - 12/21/2004
Batch run: 01/27/2009