Google Voice does. You can use the app GrooVe IP - Free Calls + Text that makes it easier to use google voice over IP . https://play.google.com/store/apps/details?id=com.gvoip&hl=en
Voice without Minutes!
On May 15, 2014 Google will no longer allow XMPP based calling through Google Voice. After that date, GrooVe IP will no longer make calls through Google Voice.