The Protecting Volunteer Firefighters and Emergency Responders Act (H.R. 33, Pub.L. 114–3 (text) (pdf)) is a bill that amends the Internal Revenue Code to exclude volunteer hours of volunteer firefighters and emergency medical personnel from counting towards the calculation of the number of a firm’s full-time employees for purposes of certain provisions of the Affordable Care Act. This would mean that there is no requirement that volunteer emergency responders be offered health care by the organization they volunteer with. The language of the original bill was passed in the 114th congress.