1. Short title This Act may be cited as the Volunteer First Responder Housing Act . 2. Definitions In this Act: (1) Bona fide volunteer; eligible employer; qualified services The terms bona fide volunteer , eligible employer , and qualified services have the meanings given those terms in section 457(e) of the Internal Revenue Code of 1986. (2) Indian tribe The term Indian tribe has the meaning given the term in section 4 of the Indian Self-Determination and Education Assistance Act ( 25 U.S.C. 5304 ). (3) Qualified volunteer first responder The term qualified volunteer first responder means any individual who— (A) is a bona fide volunteer performing qualified services for an eligible employer; (B) has volunteered for not less than 2 continuous years for an eligible employer; (C) during each of the 2 years described in subparagraph (B)— (i) met the minimum requirements for active membership established by the eligible employer; or (ii) if the eligible employer did not establish minimum requirements, volunteered for not less than 200 hours