26 U.S.C. § 139C - U.S. Code - Unannotated Title 26. Internal Revenue Code § 139C. Certain disability-related first responder retirement payments

(1) from a plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B), and

(2) in connection with such individual's qualified first responder service.

(1)In general.--The term “annualized excludable disability amount” means, with respect to any individual, the service-connected excludable disability amounts which are properly attributable to the 12-month period immediately preceding the date on which such individual attains retirement age.

(2)Service-connected excludable disability amount.--The term “service-connected excludable disability amount” means periodic payments received by an individual which--

(3)Special rule for partial-year payments.--In the case of an individual who only receives service-connected excludable disability amounts properly attributable to a portion of the 12-month period described in paragraph (1), such paragraph shall be applied by multiplying such amounts by the ratio of 365 to the number of days in such period to which such amounts were properly attributable.