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Internal Revenue Code, § 139B. Benefits Provided To Volunteer Firefighters And Emergency Medical Responders

I.R.C. § 139B(a) In General
In the case of any member of a qualified volunteer emergency response organization, gross income shall not include—
I.R.C. § 139B(a)(1)
any qualified State and local tax benefit, and
I.R.C. § 139B(a)(2)
any qualified payment.
I.R.C. § 139B(b) Denial Of Double Benefits
In the case of any member of a qualified volunteer emergency response organization—
I.R.C. § 139B(b)(1)
the deduction under 164 shall be determined with regard to any qualified State and local tax benefit, and
I.R.C. § 139B(b)(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).
I.R.C. § 139B(c) Definitions
For purposes of this section—
I.R.C. § 139B(c)(1) Qualified State And Local Tax Benefit
The term “qualified state and local tax benefit” means any reduction or rebate of a tax described in paragraph (1), (2), or (3) of section 164(a) provided by a State or political division thereof on account of services performed as a member of a qualified volunteer emergency response organization.
I.R.C. § 139B(c)(2) Qualified Payment
I.R.C. § 139B(c)(2)(A) In General
The term “qualified payment” means any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a member of a qualified volunteer emergency response organization.
I.R.C. § 139B(c)(2)(B) Applicable Dollar Limitation
The amount determined under subparagraph (A) for any taxable year shall not exceed $50 multiplied by the number of months during such year that the taxpayer performs such services.
I.R.C. § 139B(c)(3) Qualified Volunteer Emergency Response Organization
The term “qualified volunteer emergency response organization” means any volunteer organization—
I.R.C. § 139B(c)(3)(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
I.R.C. § 139B(c)(3)(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.
I.R.C. § 139B(d) Termination
This section shall not apply with respect to taxable years beginning—
I.R.C. § 139B(d)(1)
after December 31, 2010, and before January 1, 2020, or
I.R.C. § 139B(d)(2)
after December 31, 2020.
(Added by Pub. L. 110-142, Sec. 5, Dec. 20, 2007, 121 Stat. 1803; Pub. L. 116-94, Div. O, title III, Sec. 301(a), (b), Dec. 20, 2019.)
BACKGROUND NOTES
AMENDMENTS
2019 — Subsec. (c)(2)(B). Pub. L. 116-94, Div. O, Sec. 301(a), amended subpar. (B) by substituting “$50” for “$30”.
Subsec. (d). Pub. L. 116-94, Div. O, Sec. 301(b), amended subsec. (d) by substituting “beginning—” for “beginning after December 31, 2010.” and adding new par. (1) and (2).
EFFECTIVE DATE OF 2019 AMENDMENTS
Amendments by Pub. L. 116-94, Div. O, Sec. 301(a), (b), effective for taxable years beginning after December 31, 2019.
EFFECTIVE DATE
Effective for taxable years beginning after December 31, 2007.