View all text of Part III [§ 101 - § 140]
§ 139B. Benefits provided to volunteer firefighters and emergency medical responders
(a) In general
In the case of any member of a qualified volunteer emergency response organization, gross income shall not include—
(1) any qualified State and local tax benefit, and
(2) any qualified payment.
(b) Denial of double benefits
In the case of any member of a qualified volunteer emergency response organization—
(1) the deduction under 164 shall be determined with regard to any qualified State and local tax benefit, and
(2) expenses paid or incurred by the taxpayer in connection with the performance of services as such a member shall be taken into account under section 170 only to the extent such expenses exceed the amount of any qualified payment excluded from gross income under subsection (a).
(c) Definitions
For purposes of this section—
(1) Qualified State and local tax benefit
(2) Qualified payment
(A) In general
(B) Applicable dollar limitation
(3) Qualified volunteer emergency response organization
The term “qualified volunteer emergency response organization” means any volunteer organization—
(A) which is organized and operated to provide firefighting or emergency medical services for persons in the State or political subdivision, as the case may be, and
(B) which is required (by written agreement) by the State or political subdivision to furnish firefighting or emergency medical services in such State or political subdivision.
(Added Pub. L. 110–142, § 5(a), Dec. 20, 2007, 121 Stat. 1805; amended Pub. L. 116–94, div. O, title III, § 301(a), (b), Dec. 20, 2019, 133 Stat. 3175; Pub. L. 116–260, div. EE, title I, § 103(a), Dec. 27, 2020, 134 Stat. 3040.)