Internal Revenue Code – Section 139B

Sec. 139B. Benefits provided to volunteer firefighters and emergency medical responders

 

-STATUTE-

(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

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) Qualified payment

(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.

(B) Applicable dollar limitation

The amount determined under subparagraph (A) for any taxable

year shall not exceed $30 multiplied by the number of months

during such year that the taxpayer performs such services.

(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.

(d) Termination

This section shall not apply with respect to taxable years

beginning after December 31, 2010.

 

-SOURCE-

(Added Pub. L. 110-142, Sec. 5(a), Dec. 20, 2007, 121 Stat. 1805.)

 

 

-MISC1-

EFFECTIVE DATE

Pub. L. 110-142, Sec. 5(c), Dec. 20, 2007, 121 Stat. 1806,

provided that: "The amendments made by this section [enacting this

section] shall apply to taxable years beginning after December 31,

2007."

 

-End-