26 U.S. Code § 139B - Benefits provided to volunteer firefighters and emergency medical responders
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.
The amount determined under subparagraph (A) for any taxable year shall not exceed $30 multiplied by the number of months during such year that the taxpayer performs such services.
This section shall not apply with respect to taxable years beginning after December 31, 2010.
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