Group Insurance Benefits for Municipal Employees, Volunteer Firefighters and Volunteer Amubulance Personnel
Sec. 7-464. Group insurance benefits for municipal employees, volunteer firefighters and volunteer ambulance personnel. Age discrimination. (a) Any town, city or borough may, through its authorized officials, provide such form or forms of group life, health and accident and hospital plan benefits for its employees as it deems advisable. Any town, city or borough that provides health and accident and hospital plan benefits for its employees may arrange and procure the same benefits for each active member of a volunteer fire company or department or volunteer ambulance service or company within such town, city or borough, provided the member (1) elects coverage under such plan or plans, (2) pays one hundred per cent of the premium charged and any additional costs for such coverage, and (3) meets the requirements for active status set forth by said town, city or borough.
(b) If the town, city or borough has less than twenty employees, no health and accident and hospital plan for such employees may provide for reduced coverage for any employee who has reached the age of sixty-five and is eligible for Medicare benefits or any employee's spouse who has reached age sixty-five and is eligible for Medicare benefits except to the extent such coverage is provided by Medicare. If the town, city or borough has twenty or more employees, the terms of any such plan shall entitle any employee who has attained the age of sixty-five and any employee's spouse who has attained the age of sixty-five to group hospital, surgical or medical insurance coverage under the same conditions as any covered employee or spouse who is under the age of sixty-five.
Volunteer Responder Incentive Protection Act (VRIPA)
In December 2007, the Volunteer Responder Incentive Protection Act (VRIPA) was signed into law, prohibiting the federal government from taxing any property tax benefits and up to $360 per year of any other type of benefit provided to volunteers firefighters and EMS personnel by a state or local unit of government. Language was included in the Heroes Earnings Assistance and Relief Tax (HEART) Act, which was signed into law on June 17, clarifying that those benefits exempted from federal gross income are also exempt from social security and Medicare (FICA) tax. Since passage of the HEART Act, the Internal Revenue Service has posted instructions online explaining the new tax benefits and how volunteers can take advantage of them.
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Office of Legislative Research (OLR) Reports
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The Northeast Group of the Federal State and Local Government (FSLG) division of the Internal Revenue Service (IRS) has produced the following articles that cover issues they frequently encounter when examining or interacting with employers that maintain fire departments within the region. Note that the regulations are the same regardless whether the fire department is paid or volunteer.
