§139B — Title 26 Internal Revenue Code | U.S. Code

Summary

If you volunteer for a qualifying fire or emergency medical group, you do not have to count certain state or local tax breaks and certain payments from the state or local government as taxable income. Your federal deduction for state and local taxes must reflect any tax break you got. Any expenses you pay while volunteering can only be claimed as charitable deductions after you subtract any excluded payments you received. Qualified state or local tax benefit = a state/local tax reduction or rebate because of your volunteer service. Qualified payment = a payment from a state/local government for your service, but it cannot be more than $50 for each month you serve in the year. Qualified volunteer emergency response organization = a volunteer group that provides firefighting or emergency medical services and has a written agreement to provide those services for the state or local government.

Title 26, §139B

Internal Revenue Code — Source: USLM XML via OLRC

(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.

Notes & Related Subsidiaries

Editorial Notes

Amendments

2020—Subsec. (d). Pub. L. 116–260 struck out subsec. (d). Text read as follows: “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.” 2019—Subsec. (c)(2). Pub. L. 116–94, § 301(a), substituted “$50” for “$30”. Subsec. (d). Pub. L. 116–94, § 301(b), substituted “beginning—” for “beginning after

December 31, 2010.” and added pars. (1) and (2).

Statutory Notes and Related Subsidiaries

Effective Date

of 2020 Amendment Pub. L. 116–260, div. EE, title I, § 103(b), Dec. 27, 2020, 134 Stat. 3040, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2020.”

Effective Date

of 2019 Amendment Pub. L. 116–94, div. O, title III, § 301(d), Dec. 20, 2019, 133 Stat. 3175, provided that: “The

Amendments

made by this section [amending this section and section 3121 of this title] shall apply to taxable years beginning after December 31, 2019.”

Effective Date

Pub. L. 110–142, § 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.”

§139B Benefits provided to volunteer firefighters and emergency medical responders

Summary

Title 26, §139B

Notes & Related Subsidiaries

Editorial Notes

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Amendments

Effective Date

Amendments

Citations & Metadata