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

Summary

People who serve as volunteer firefighters or emergency medical responders for a state or local government do not have to count two kinds of government help as taxable income: tax reductions or rebates they get because of their service, and payments the state or local government gives them for serving. The normal state and local tax deduction must be adjusted to reflect any tax reduction. Costs the volunteer pays while serving can only be deducted as charity expenses if those costs are more than the payments that were excluded from income. Qualified state and local tax benefit — a tax cut or rebate from the state or local government because of the volunteer service. Qualified payment — any payment from the state or local government for the service, limited to $50 for each month the person serves in the year. Qualified volunteer emergency response organization — a volunteer group that provides firefighting or emergency medical services and is required by a written agreement with the state or local government to do so.

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