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Larry's Legal Lessons: Supreme Court Agrees to Hear New Haven Reverse Discrimination Case (02-09-2009)
The Supreme Court has the chance to make a landmark decision regarding the promotion of fire officers, based on race. www.firehouse.com (search “Bennett”)

OH: NEW “QUICK CLEAR” LEGISLATION - FIREFIGHTERS NOT LIABLE FOR DAMAGE TO VEHICLES, IF VEHICLE MOVED AT POLICE DIRECTION

Article 18-9

On Dec. 30, 2008, Amended Substitute Senate Bill Number 129 was sent to the Governor, and has now been signed into law. 127th General Assembly; http://www/legislature.state.oh.us.

[Full article is in Larry Bennett's new book, "Ohio Fire & EMS Law – Officer Development" (7/2009); see details on placing tax deductible order at www.uc.edu/cas/firescience.]

Article 18-8

OHIO – FIRE-SAFE CIGARETTES – OHIO GENERAL ASSEMBLY APPROVES BEW LAW

On Dec. 17, 2008, the Ohio General Assembly passed a new “fire-safe cigarette” law (House Bill 500), that has been sent to the Governor for signature. The bill establishes reduced ignition propensity standards, authorizes the State Fire Marshal to monitor and enforce these standards, and establishes penalties for violations.

[Full article is in Larry Bennett's new book, "Ohio Fire & EMS Law – Officer Development" (7/2009); see details on placing tax deductible order at www.uc.edu/cas/firescience.]

Article 18-7

OHIO – BOOSTER SEATS - REQUIRED FOR CHILDREN UNDER AGE 8 AND SHORTER THAN 4 FEET, 9 INCHES

On Dec. 17, 2008, the Ohio General Assembly approved a new booster seat law (HB 320), that has been sent to the Governor for signature. Under the old law, booster seats were required for children younger than 4, who weigh less than 40 pounds. Under the new law, booster seats are required for children under 8, who are shorter than 4 feet, 9 inches.

[Full article is in Larry Bennett's new book, "Ohio Fire & EMS Law – Officer Development" (7/2009); see details on placing tax deductible order at www.uc.edu/cas/firescience.]

Article 18-6

CALIFORNIA – BRAIN CANCER – PUBLIC SAFETY OFFICER PRESUMPTION OF COMPENSABILITY - DID NOT APPLY HERE SINCE POLICE OFFICER NOT EXPOSED TO CHEMICALS

On Nov. 13, 2008, in Dianna Fain v. Workers’ Compensation Appeals Board and City of Fresno Police Department, Court of Appeal of California, 5th Appellate District, 2008 Cal. App. Lexis 2147, the court confirmed that the family of Brian Fain, who died of brain cancer after working as a police officer and detective for the Fresno Police Department from 1972 until Aug. 17, 2006, was not entitled in compensation.

[Full article is in Larry Bennett's new book, "Ohio Fire & EMS Law – Officer Development" (7/2009); see details on placing tax deductible order at www.uc.edu/cas/firescience.]

Article 18-5

Volunteers - Congress Passes “Volunteer Responder Incentive Protection Act” - No Federal Taxes On $360 Of Benefits

On Dec. 18, 2007, the U.S. Congress passed the “Volunteer Responder Incentive Protection Act” (H.R. 3648) that exempts from the IRS taxes the first $360 per year of benefits provided to volunteer firefighters and EMS by state and local governments. The law is effective for taxable year 2008 and later, and specifies the exemption includes “ any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a member of a qualified volunteer emergency response organization.”

This was on of the top legislative priorities of the National Volunteer Fire Council; see the positive comments of NVFC Chairman Philip C. Stittleburg at http://nvfc.org.

HR 3648 can be read at http://thomas.loc.gov. Section 139B, BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS, provides in part:

1) QUALIFIED STATE AND LOCAL TAX BENEFIT- The term `qualified state and local tax benefit' means any reduction or rebate of a tax described in paragraph (1), (2), or (3) of section 164(a) provided by a State or political division thereof on account of services performed as a member of a qualified volunteer emergency response organization.

(2) QUALIFIED PAYMENT-

(A) IN GENERAL- The term `qualified payment' means any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a member of a qualified volunteer emergency response organization.

(B) APPLICABLE DOLLAR LIMITATION- The amount determined under subparagraph (A) for any taxable year shall not exceed $30 multiplied by the number of months during such year that the taxpayer performs such services.

(3) QUALIFIED VOLUNTEER EMERGENCY RESPONSE ORGANIZATION- The term `qualified volunteer emergency response organization' means any volunteer organization--

(A) which is organized and operated to provide firefighting or emergency medical services for persons in the State or political subdivision, as the case may be, and

(B) which is required (by written agreement) by the State or political subdivision to furnish firefighting or emergency medical services in such State or political subdivision.

(C) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2007.

Legal Lessons Learned: This is great news for volunteer fire and EMS; if you use a tax preparer, make sure your preparer is aware of this new law for tax returns for 2008 and later.

Article 18-4

Volunteers - Congress Passes “Volunteer Responder Incentive Protection Act” - No Federal Taxes On $360 Of Benefits

On Dec. 18, 2007, the U.S. Congress passed the “Volunteer Responder Incentive Protection Act” (H.R. 3648) that exempts from the IRS taxes the first $360 per year of benefits provided to volunteer firefighters and EMS by state and local governments. The law is effective for taxable year 2008 and later, and specifies the exemption includes “ any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a member of a qualified volunteer emergency response organization.”

This was on of the top legislative priorities of the National Volunteer Fire Council; see the positive comments of NVFC Chairman Philip C. Stittleburg at http://nvfc.org.

HR 3648 can be read at http://thomas.loc.gov. Section 139B, BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS, provides in part:

1) QUALIFIED STATE AND LOCAL TAX BENEFIT- The term `qualified state and local tax benefit' means any reduction or rebate of a tax described in paragraph (1), (2), or (3) of section 164(a) provided by a State or political division thereof on account of services performed as a member of a qualified volunteer emergency response organization.

(2) QUALIFIED PAYMENT-

(A) IN GENERAL- The term `qualified payment' means any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a member of a qualified volunteer emergency response organization.

(B) APPLICABLE DOLLAR LIMITATION- The amount determined under subparagraph (A) for any taxable year shall not exceed $30 multiplied by the number of months during such year that the taxpayer performs such services.

(3) QUALIFIED VOLUNTEER EMERGENCY RESPONSE ORGANIZATION- The term `qualified volunteer emergency response organization' means any volunteer organization--

(A) which is organized and operated to provide firefighting or emergency medical services for persons in the State or political subdivision, as the case may be, and

(B) which is required (by written agreement) by the State or political subdivision to furnish firefighting or emergency medical services in such State or political subdivision.

(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2007.

Legal Lessons Learned: This is great news for volunteer fire and EMS; if you use a tax preparer, make sure your preparer is aware of this new law for tax returns for 2008 and later.

Article 18-3

“Larry’s Legal Lessons: Hiring Firefighters Who are in the National Guard,” concerning the federal Uniformed Services Reemployment Rights Act (USERRA), 38 U.S.C. 4311. Article published 9-25-07 in www.firehouse.com; to read article go to this web site and Search, “Bennett.”

Article 18 – 2

OHIO - NEW LAW REQUIRING FIREFIGHTER CONTINUING EDUCATION

On November 28, 2006, the Ohio General Assembly passed and sent to the Governor a new law requiring firefighters to taking continuing education courses, and be issued certificates to practice by the Ohio Board of Medical Services (see Sub. H. B. No. 401, www.legislature.state.oh.us). The law does not change the old requirement of 36-hours of training for a volunteer firefighter.

[Full article is in Larry Bennett's new book, "Ohio Fire & EMS Law – Officer Development" (7/2009); see details on placing tax deductible order at www.uc.edu/cas/firescience.]

Article 18-1

OHIO – NEW LAW BROADENS INVESTIGATIVE POWERS TO OHIO BOARD OF EMERGENCY MEDICAL SERVICES

Governor Bob Taft has signed into law, and effective January 18, 2007, House Bill 375 which provides the Board with new subpoena and other investigative authority. This bill was sponsored by State Rep. Larry L. Flowers, former fire chief; www.legislature.state.oh.us.

[Full article is in Larry Bennett's new book, "Ohio Fire & EMS Law – Officer Development" (7/2009); see details on placing tax deductible order at www.uc.edu/cas/firescience.]

NEWSLETTER IS NOT PROVIDING LEGAL ADVICE; Posted by UC solely as information and for the benefit of students.

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