Letter to John Koskinen, Commissioner, Internal Revenue Service - Volunteer Emergency Responders under Health Reform Law

Letter

January 9, 2014

The Honorable John Koskinen
Commissioner
Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224

Dear Commissioner Koskinen:

As you work to finalize the Employer Shared Responsibility regulations pursuant to the Affordable Care Act, I request that you clarify the treatment of volunteer fire, emergency medical services, and ambulance personnel.

As you know, the Employer Shared Responsibility provisions require large employers with more than 50 full-time employees that do not offer affordable, quality health coverage to pay a penalty if any full-time employee obtains coverage through an exchange and receives a premium tax credit. The Affordable Care Act defines a full-time employee as one who is employed an average of at least 30 hours per week.

Maryland's Eighth Congressional District, like others across the nation, utilizes volunteer fire and emergency response teams to protect its communities. These volunteer emergency responders often work 30 or more on-call hours per week and many of these organizations have 50 or more members. Allowances in the Fair Labor Standards Act and Internal Revenue Code permit individuals to receive nominal benefits in return for their service and to remain classified as volunteers.

Volunteer emergency responders are often employed full-time and receive health coverage through their employers. Therefore, requiring volunteer fire and emergency response organizations to offer coverage to these individuals would be inefficient and unnecessary. Many agencies have explained that if they need to comply with the Employer Shared Responsibility regulations, as proposed, they may be forced to eliminate volunteers, reduce services, or even shut their doors.

I understand that you expect to finalize these regulations in the near future. I urge you to clarify that volunteer fire and emergency response departments will not be required to offer health coverage to their volunteers. Thank you for your attention to this matter and consideration of this important request.

Sincerely,

Chris Van Hollen
Member of Congress

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