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:
Reimbursement, or a reasonable allowance, for reasonable expenses incurred in theperformance of such services; or
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:
Fire fighting and prevention services;
Emergency medical services; or
Ambulance services through the use of volunteers.
"Qualified services" means fire fighting and prevention services, emergency medicalservices, and ambulance services.
"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.
Source: L. 2007: Entire part added, p. 193, § 1, effective March 26.