In the case of any member of a qualified volunteer emergency response organization, gross income shall not include-
In the case of any member of a qualified volunteer emergency response organization-
For purposes of this section-
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.
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.
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.
The term "qualified volunteer emergency response organization" means any volunteer organization-
26 U.S.C. § 139B
EDITORIAL NOTES
AMENDMENTS2020-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."
- State
- The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
- taxable year
- The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the period for which such return is made.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.