US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 139B

Benefits provided to volunteer firefighters and emergency medical responders

(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 $50 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.

Pub. L. 110–142, § 5(a)121 Stat. 1805Pub. L. 116–94, div. O, title III, § 301(a)133 Stat. 3175Pub. L. 116–260, div. EE, title I, § 103(a)134 Stat. 3040(Added , , ; amended , (b), , ; , , .)

Editorial Notes

Amendments

Pub. L. 116–2602020—Subsec. (d). struck out subsec. (d). Text read as follows: “This section shall not apply with respect to taxable years beginning—

“(1) after , and before , or

“(2) after .”

Pub. L. 116–94, § 301(a)2019—Subsec. (c)(2). , substituted “$50” for “$30”.

Pub. L. 116–94, § 301(b)Subsec. (d). , substituted “beginning—” for “beginning after .” 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)134 Stat. 3040

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2019 Amendment

Pub. L. 116–94, div. O, title III, § 301(d)133 Stat. 3175

section 3121 of this title“The amendments made by this section [amending this section and ] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date

Pub. L. 110–142, § 5(c)121 Stat. 1806

“The amendments made by this section [enacting this section] shall apply to taxable years beginning after .”
, , , provided that: