# 26 U.S.C. § 139B: Benefits provided to volunteer firefighters and emergency medical responders

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s139B>. Cite pinpoints as 26 U.S.C. § 139B(a)(1).

## § 139B(a) In general

In the case of any member of a qualified volunteer emergency response organization, gross income shall not include—

**§ 139B(a)(1)** any qualified State and local tax benefit, and

**§ 139B(a)(2)** any qualified payment.

## § 139B(b) Denial of double benefits

In the case of any member of a qualified volunteer emergency response organization—

**§ 139B(b)(1)** the deduction under 164 shall be determined with regard to any qualified State and local tax benefit, and

**§ 139B(b)(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).

## § 139B(c) Definitions

For purposes of this section—

**§ 139B(c)(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.

**§ 139B(c)(2) Qualified payment.**

**§ 139B(c)(2)(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.

**§ 139B(c)(2)(B) Applicable dollar limitation.** 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.

**§ 139B(c)(3) Qualified volunteer emergency response organization.** The term “qualified volunteer emergency response organization” means any volunteer organization—

**§ 139B(c)(3)(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

**§ 139B(c)(3)(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.

## Connections

Cites: § 164 Taxes; § 170 Charitable, etc., contributions and gifts

Cited by: § 3306 Definitions; § 3401 Definitions

## Amendments

- 2007-12-20: [Pub. L. 110-142](/26/act/110-142.md), 121 Stat. 1805
- 2019-12-20: [Pub. L. 116-94](/26/act/116-94.md), 133 Stat. 3175
- 2020-12-27: [Pub. L. 116-260](/26/act/116-260.md), 134 Stat. 3040