In the US, there are over 750,000 volunteer firefighters. This number represents 72% of all firefighters in the US. The IRS is trying to define the provisions of Obamacare, and the way that the law is written now would require volunteer fire departments to provide health insurance to their volunteers. This would be prohibitively expensive, and bring volunteer firefighting to a halt.
One of Obamacare’s reforms is known as the “Shared Responsibility
Provision,” which requires that large employers offer health insurance
to their employees. The act defines large employers as those with 50
or more full-time employees (FTEs) or FTE equivalents. The act further
defines an FTE to be an employee working 30 or more hours per week.
So any time a volunteer works more than 30 hours per week, the volunteer department with more than 50 volunteers would be required to provide that volunteer with insurance.Even though the volunteer system was disbanded years ago, Osceola county, Florida once had a dozen individual volunteer fire companies providing protection to the rural areas of the county, while career stations provided service to the more urbanized areas of the county. This meant that each individual volunteer department had fewer than 50 volunteers, collectively there were several hundred “employees” that would have needed insurance under Obamacare.
The uncertainty surrounding the Shared Responsibility Provision is
compounded for fire departments due to conflicting federal guidance on
whether a volunteer firefighter or emergency medical provider is an
employee of their fire department. While the Department of Labor
classified most volunteers as non-employees, the IRS is responsible for
enforcing the Shared Responsibility Provision and considers all
volunteer firefighters and emergency medical personnel to be employees
of their fire department.
Simply changing this IRS rule for the purposes of Obamacare won’t work, either. See, the rule was passed in response to a policy that many career fire departments once had, where they required their full time paid personnel to work a certain number of hours each year without pay as a volunteers.
All of this is causing volunteer departments to curtail or even shut down operations. Burlington, Washington has 9 full time and 30 volunteer firefighters. The city’s fire department announced early in November that they will have to curtail volunteer’s activities.
“If we were to extend full medical benefits to those firefighters, it
would be $750,000 that the city hadn’t anticipated. And given the entire
fire budget is $1.6 million, that’s a substantial portion of the
budget,” said City Administrator Harrison. “I’m not sure where we’d get that money.”

Here is a description of your job: You write down what I want, and
then someone else prepares it. You pick up what I asked for (that
someone else prepared) and bring it to my table. If I ask you for
something like more sugar or ketchup, you bring it to me. You keep
refilling my glass. That’s it. It isn’t skilled labor. That is why they
call it the ‘service industry’.
You complain about how hard your job is? Try working a summer in
building construction, laying roofing tile. Think your pay as a server
is low? Get a job running a cash register at Wal Mart.
Look, let’s say that you work at a restaurant that assigns you four
tables, and each table spends about an hour eating. Let’s also say that
the average check for each table is $60, and let’s also say that your
employer only pays you $3 an hour, and the rest of your pay comes from
the ‘cheapskates’ that you are serving. Even if half the tables stiff
you and the other half only tip 10%, you are still making $15 an hour.
Where I live, that is double the minimum wage, and there are many, many
people who make less than that. In this scenario, if one in four tables
stiff you, and the others tip the 20% you constantly whine for, you are
now making $39 an hour.
Sorry, what you are doing isn’t worth $78,000 a year. So my new
tipping policy: I tip 15% for GOOD service, and less for crappy service.
My tips are capped at $10 for each hour I am there. That is more than
enough, and if you work a second table during that hour, means you are
making more than I am. For carrying stuff. Be happy you have a job.
My sister is a high school dropout. She went back and got her GED, but the highest paid job she can get is waiting tables at TGI Friday’s. She comes home from an 8 hour shift with $80-100. That is in addition to the $4.77 an hour she gets from her employer. Of course she complains that her check is frequently $0, after taxes are taken out, and that she must rely on tips for her entire income. Welcome to the real world. We all pay taxes, and your pretax income is $15-17 an hour- pretty good money for unskilled labor.