On Friday, the Department of Treasury announced on its blog that it intends to provide an exemption to the employer penalty provisions for volunteer firefighters and emergency services personnel. According to its blog post, the final regulations will provide that  hours of volunteer firefighters and emergency services personnel will not be counted when determining whether they are full-time employees required to be offered minimum value, affordable insurance. What remains to be seen, however, is how the regulations will define “volunteer” and whether emergency service workers who are minimally compensated for call coverage will be treated similarly. The Treasury’s blog post can be accessed here.