qualified state and local tax benefit

(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.


26 USC § 139B(c)(1)

Scoping language

For purposes of this section
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