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<p class="MsoNormal"><span style="color:#1F497D">Good afternoon Section 218 Employers:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Bradley Hand ITC"">Pamella<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif"">Pamella Johnson<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif"">Oregon State Social Security Administration<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif"">Oregon Public Employees Retirement System<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif"">Oregon Public Employees Retirement System<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Calibri Light","sans-serif"">*****CONFIDENTIALITY NOTICE*****<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Calibri Light","sans-serif"">All information in this email, including attachments, is approved solely for delivery to and authorized use by its intended recipients. Use, dissemination, distribution,
or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender
by replying to this message and then delete it from your system.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> COX Chris * DOR [mailto:Chris.COX@oregon.gov]
<br>
<b>Sent:</b> Tuesday, July 31, 2018 2:29 PM<br>
<b>To:</b> Pamella Johnson<br>
<b>Subject:</b> FAQ Update on Forest Firefighters<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hello Pamella, Can you please send this out.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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. <span style="color:red">The answer is yes ,
</span><span style="color:black">I am sorry for my previous answer.</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Those employees are subject to STT. Please see below. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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
<span lang="EN" style="color:#333333">only for temporary workers hired in response to an unforeseen emergency.
<b><u><span style="background:yellow;mso-highlight:yellow">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</span></u></b>.”
In other words, the IRS is looking at only true temporary workers brought in to help fight forest fires on a temporary basis.</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:2.5in;text-indent:.5in">
<b><i><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:red">*****CONFIDENTIALITY NOTICE*****</span></i></b><span style="font-size:10.0pt;font-family:"Times New Roman","serif";color:red"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><i><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:red">This e-mail may contain information that is privileged, confidential, or otherwise exempt from disclosure
under applicable law. If you are not the addressee or it appears from the context or otherwise that you have received this e-mail in error, please advise me immediately by reply e-mail, keep the contents confidential, and immediately delete the message and
any attachments from your system. </span></i></b><span style="font-size:10.0pt;font-family:"Times New Roman","serif";color:red"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="font-family:"Arial","sans-serif"">Chris Cox<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif"">Withholding & Payroll Outreach Representative
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif"">Department of Revenue<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif"">503-509-5188<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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