# § 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.
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**Source Credit**: (Added Pub. L. 110–142, § 5(a), Dec. 20, 2007, 121 Stat. 1805; amended Pub. L. 116–94, div. O, title III, § 301(a), (b), Dec. 20, 2019, 133 Stat. 3175; Pub. L. 116–260, div. EE, title I, § 103(a), Dec. 27, 2020, 134 Stat. 3040.)
## Editorial Notes
### Amendments
2020—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 .”
2019—Subsec. (c)(2). , substituted “$50” for “$30”.
Subsec. (d). , substituted “beginning—” for “beginning after .” and added pars. (1) and (2).
## Statutory Notes and Related Subsidiaries
### Effective Date of 2020 Amendment
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### Effective Date of 2019 Amendment
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### Effective Date
> “The amendments made by this section [enacting this section] shall apply to taxable years beginning after
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