Los dineros asignados a los voluntarios en calidad de dietas o viáticos para cubrir gastos razonables de alimentación, de viaje u otros incidentales incurridos por razón del ejercicio de sus funciones o labores como voluntarios, o cualquier reembolso a tales fines, hasta un tope de mil quinientos dólares ($1,500.00) anuales, no se considerarán estipendio o remuneración en términos de las leyes fiscales y laborales del Estado Libre Asociado de Puerto Rico. Tampoco se considerará estipendio o remuneración, para fines de la aplicación de este capítulo, el reembolso a un voluntario por materiales u otros gastos necesarios para posibilitar la prestación de servicios de salud.
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