26 U.S.C. § 139B - U.S. Code - Unannotated Title 26. Internal Revenue Code § 139B. Benefits provided to volunteer firefighters and emergency medical responders

(1) any qualified State and local tax benefit, and

(2) any qualified payment.

(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).

(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.--

(3) Qualified volunteer emergency response organization.--The term “qualified volunteer emergency response organization” means any volunteer organization--