[OSSSA218] FW: FAQ Update on Forest Firefighters

[Pamella Johnson]

Good afternoon Section 218 Employers:

Relaying a clarification from Chris Cox at the Department of Revenue addressing the Oregon Statewide Transit Tax (STT) as it applies to fire fighters when assigned to fight forest fires.


Pamella
Pamella Johnson
Oregon State Social Security Administration
Oregon Public Employees Retirement System



Oregon Public Employees Retirement System
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From: COX Chris * DOR [mailto:Chris.COX at oregon.gov]
Sent: Tuesday, July 31, 2018 2:29 PM
To: Pamella Johnson
Subject: FAQ Update on Forest Firefighters

Hello Pamella, Can you please send this out.

Hello everyone I am clarifying the questions about Statewide Transit Tax concerning Firefighters who go out and help fight forest fires and if they are subject to Statewide Transit tax.  The answer is yes , I am sorry for my previous answer.

Those employees are subject to STT. Please see below.

The IRS provides some clarification for "emergency workers" as it related to firefighters on their website. Specifically, as it related to the exemption under IRC section 3121(b)(6)(C), the IRS states that "This exception applies only for temporary workers hired in response to an unforeseen emergency. It does not apply to firefighters who work on a recurring, routine or regular basis, even if their work involves situations that may be considered emergencies, including responding to fires." In other words, the IRS is looking at only true temporary workers brought in to help fight forest fires on a temporary basis.

Oregon doesn't provide such clarification of the exemption highlighted in ORS 316.162(2)(g) in administrative rule. Therefore, we look to the federal treatment. As such, an individual regularly employed as a firefighter is NOT exempt from the STT when they've been assigned to assist in fighting a forest fire as the firefighter is working regularly as a firefighter.



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Chris Cox
Withholding & Payroll Outreach Representative
Department of Revenue
503-509-5188

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