---
kind: "section"
citation: "26 U.S.C. § 139B"
title: "26"
title_heading: "Internal Revenue Code"
number: "139B"
heading: "Benefits provided to volunteer firefighters and emergency medical responders"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/139B"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part III — Items Specifically Excluded from Gross Income"
---

# §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](/usc/26/414.md?p=m-6-A), 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](/usc/26/414.md?p=m-6-A)—
  - (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](/usc/26/1313.md?p=b) in connection with the performance of services as such a member shall be taken into account under [section 170](/usc/26/170.md) only to the extent such expenses exceed the amount of any qualified payment excluded from gross income under [subsection (a)](#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)](/usc/26/164.md?p=a-1), [(2)](/usc/26/164.md?p=a-2), or [(3)](/usc/26/164.md?p=a-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](/usc/26/414.md?p=m-6-A).
  - (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](/usc/26/414.md?p=m-6-A).
    - (B) **Applicable dollar limitation—** The amount determined under [subparagraph (A)](#c-2-A) for any taxable year shall not exceed $50 multiplied by the number of months during such year that the [taxpayer](/usc/26/1313.md?p=b) performs such services.
  - (3) **Qualified volunteer emergency response organization—** The term “qualified volunteer emergency response [organization](/usc/26/414.md?p=m-6-A)” means any volunteer [organization](/usc/26/414.md?p=m-6-A)—
    - (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.

## 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.)

## Notes

### 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.”