26 U.S.C. § 139B
Title 26
Chapter 1
Current through PL 116-220
~2 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 1
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- § 25A
- § 25B
- § 25C
- § 25D
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- § 30A
- § 30B
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- § 36B
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- § 45
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- § 48B
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- § 50B
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- § 54AA
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- § 137
- § 138
- § 139
- § 139A
- § 139B
- § 139C
- § 139D
- § 139E
- § 139F
- § 139G
- § 139H
- § 140
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- § 169
- § 170
- § 171
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- § 173
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- § 179
- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
- § 180
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- § 194A
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- § 198A
- § 199
- § 199A
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- § 245A
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- § 246A
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- § 263A
- § 264
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- § 269A
- § 269B
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- § 280A
- § 280B
- § 280C
- § 280D
- § 280E
- § 280F
- § 280G
- § 280H
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- § 402A
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- § 404A
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- § 418D
- § 418E
- § 419
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- § 453C
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- § 457A
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- § 468A
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- § 501
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- § 529A
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- § 701
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- § 860B
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- § 860G
- § 860L
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- § 877A
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- § 934A
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- § 943
- § 951
- § 951A
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- § 1397A
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- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 139B. Benefits provided to volunteer firefighters and emergency medical responders
- (a) 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) 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) For purposes of this section—
- (1) 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.
- (2)
- (A) 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.
- (B) 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.
- (3) 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.
- (d) This section shall not apply with respect to taxable years beginning—
- (1) after December 31, 2010 , and before January 1, 2020 , or
- (2) after December 31, 2020 .
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