Jan. 10, 2014 the Treasury Department issued a clarification that fire departments will not have to provide health insurance to volunteer firefighters.
Specifically, the IRS announced that its forthcoming regulations governing the shared responsibility provision "generally will not require volunteer hours of bonafide volunteer firefighters and volunteer emergency medical personnel at governmental or tax-exempt organizations to be counted when determining full-time employees (or full-time equivalents)."
Under the Shared Responsibility Provision of the Patient Protection and Affordable Care Act (PPACA), an employer with 50 or more full-time employees must offer affordable and adequate healthcare coverage to its employees. For this purpose, full time means 30 hours or more per week on average, with the hours of employees working less than that aggregated into full-time equivalents...