Volunteer Emergency Services Recruitment and Retention Act of 2015
Amends the Internal Revenue Code to allow sponsors of certain deferred compensation plans to elect to include length of service award plans for bona fide volunteers providing firefighting and fire prevention services, emergency medical services, ambulance services, and emergency rescue services.
Directs the Secretary of Labor to issue guidance clarifying that a length of service award program is not an employee pension benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA).