NOTE:  This bill has been prepared for the signature of the appropriate legislative
officers and the Governor.  To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
      history, or the Session Laws.
      
      
      HOUSE BILL 07-1031
      
      
      BY REPRESENTATIVE(S) Witwer, Liston, McGihon, Riesberg, Balmer,
      Curry, Frangas, Gallegos, Gardner B., Hicks, Jahn, Kerr J., King, Labuda,
      Levy, Looper, Massey, Roberts, Rose, Stafford, Stephens, Summers, and
      Todd;
      also SENATOR(S) Tochtrop, Taylor, Williams, Kester, and Kopp.
      
      
      Concerning length of service awards for bona fide volunteers
           who provide qualified emergency services.
       
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  Article 30 of title 31, Colorado Revised Statutes, is
      amended BY THE ADDITION OF A NEW PART to read:
      
                             PART 12
                   VOLUNTEER SERVICE AWARD ACT
      
           31-30-1201.  Short title.  This part 12 shall be known and may
      be cited as the "Volunteer Service Award Act".
      
           31-30-1202.  Definitions.  As used in this part 12, unless the
      context otherwise requires:
      
           (1)  "Bona fide volunteer" means a person who renders
      qualified services for an emergency service provider if the only
      compensation received by the person for performing the qualified
      services is in the form of:
      
           (a)  Reimbursement, or a reasonable allowance, for
      reasonable expenses incurred in the performance of such services;
      or
      
           (b)  Reasonable benefits, including length of service awards,
      and nominal fees for qualified services customarily paid by an
      eligible emergency service provider in connection with the
      performance of such services.
      
           (2)  "Emergency service provider" means a local government
      or an authority formed by two or more local governments that
      provides any of the following services:
      
           (a)  Fire fighting and prevention services;
      
           (b)  Emergency medical services; or
      
           (c)  Ambulance services through the use of volunteers.
      
           (3)  "Qualified services" means fire fighting and prevention
      services, emergency medical services, and ambulance services.
      
           (4)  "Volunteer service award" means a benefit based on
      length of service that a volunteer may legally accrue pursuant
      to current rulings of the internal revenue service and that, while
      invested under a volunteer service award plan adopted pursuant
      to this part 12, is exempt from federal income taxes on both the
      emergency service provider's contribution and all interest,
      dividends, and capital gains until the ultimate distribution to the
      volunteer.
      
           31-30-1203.  Volunteer service award plan.  (1)  The governing
      body of any emergency service provider may adopt and amend or
      provide for the administration and amendment of a volunteer
      service award plan for bona fide volunteers.
      
           (2)  If the governing body of the emergency service provider
      chooses to adopt and amend or provide for the administration and
      amendment of a volunteer service award plan, the body shall
      adopt a plan document providing for the administration of the
      volunteer service award that is intended to comply with the
      provisions of section 457 (e) (11) of the federal "Internal Revenue
      Code of 1986", as amended.  The emergency service provider shall
      be responsible for ensuring that such plan document is in
      compliance with applicable law.  Participation by volunteers
      shall be subject to the requirements and limitations of said
      section 457 (e) (11) and the applicable regulations promulgated
      under said section 457.
      
           (3)  The governing body of the emergency service provider
      that adopts a volunteer service award program shall invest
      public moneys held to pay such awards as may be allowed
      pursuant to parts 6 and 7 of article 75 of title 24, C.R.S.
      
           (4)  The existence or enactment of any qualified length of
      service plan to recognize volunteer service that is in effect prior
      to the effective date of this section is hereby authorized.
      
           (5)  Notwithstanding any provision in this part 12 to the
      contrary, nothing shall preclude an emergency service provider
      from adopting any other incentive programs to assist bona fide
      volunteers.
      
           SECTION 2.  Safety clause.  The general assembly hereby finds,
      determines, and declares that this act is necessary for the immediate
      preservation of the public peace, health, and safety.
      
      
      
      
      ________________________________________________________
      Andrew Romanoff                      Joan Fitz-Gerald
      SPEAKER OF THE HOUSE                     PRESIDENT OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
      
      
      ____________________________  ____________________________
      Marilyn Eddins                          Karen Goldman
      CHIEF CLERK OF THE HOUSE                 SECRETARY OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    Bill Ritter, Jr.
                                    GOVERNOR OF THE STATE OF COLORADO