Definitions

In this Act: (1) Bona fide volunteer; eligible employer; qualified services The terms bona fide volunteer, eligible employer, and qualified services have the meanings given those terms in section 457(e) of the Internal Revenue Code of 1986. (2) Indian Tribe The term Indian Tribe has the meaning given the term Indian tribe in section 501(b) of the Housing Act of 1949 (42 U.S.C. 1471(b)). (3) Qualified volunteer first responder The term qualified volunteer first responder means any individual who— (A) is a bona fide volunteer performing qualified services for an eligible employer; (B) continuously served as a volunteer for the eligible employer during the 2-year period preceding the date on which the individual submits a verification letter under section 3(b) or 4(b); (C) during each of the 2 years described in subparagraph (B)— (i) met the minimum requirements for active membership established by the eligible employer; or (ii) if the eligible employer did not establish minimum requirements, volunteered for not less than 200 hours; and (D) is certified as a firefighter or other first responder in the State, political subdivision of a State, or jurisdiction of an Indian Tribe in which the individual is serving as volunteer.