Since version 26.1 emacs provides a systemd unit see https://www.emacswiki.org/emacs/EmacsAsDaemon Reproducible: Always
Presumably this should be installed by app-editors/emacs itself.
The bug has been closed via the following commit(s): https://gitweb.gentoo.org/repo/gentoo.git/commit/?id=4340eb85c2d4859037b858bb58e2f77d7f79d9f7 commit 4340eb85c2d4859037b858bb58e2f77d7f79d9f7 Author: Ulrich Müller <ulm@gentoo.org> AuthorDate: 2019-09-22 16:13:52 +0000 Commit: Ulrich Müller <ulm@gentoo.org> CommitDate: 2019-09-22 16:16:15 +0000 app-editors/emacs: Install systemd unit file. Closes: https://bugs.gentoo.org/694542 Package-Manager: Portage-2.3.76, Repoman-2.3.17 Signed-off-by: Ulrich Müller <ulm@gentoo.org> app-editors/emacs/{emacs-26.3.ebuild => emacs-26.3-r1.ebuild} | 9 +++++++++ 1 file changed, 9 insertions(+) Additionally, it has been referenced in the following commit(s): https://gitweb.gentoo.org/repo/gentoo.git/commit/?id=6dfd288962043a87938817fed6aea7000bb8d325 commit 6dfd288962043a87938817fed6aea7000bb8d325 Author: Ulrich Müller <ulm@gentoo.org> AuthorDate: 2019-09-22 16:14:54 +0000 Commit: Ulrich Müller <ulm@gentoo.org> CommitDate: 2019-09-22 16:16:16 +0000 app-editors/emacs-vcs: Install systemd unit file. Bug: https://bugs.gentoo.org/694542 Package-Manager: Portage-2.3.76, Repoman-2.3.17 Signed-off-by: Ulrich Müller <ulm@gentoo.org> app-editors/emacs-vcs/emacs-vcs-26.3.9999.ebuild | 9 +++++++++ app-editors/emacs-vcs/emacs-vcs-27.0.9999.ebuild | 9 +++++++++ 2 files changed, 18 insertions(+)