Treasury has announced that the final rules will exclude volunteer firefighters and volunteer emergency workers from the count of fulltime workers for purposes of the Affordable Care Act’s 50 employee count.
Document Excerpt
As a result of that review and analysis, the forthcoming final regulations relating to employer shared responsibility generally will not require volunteer hours of bona fide 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).