26 U.S.C. § 139B — Benefits provided to volunteer firefighters and emergency medical responders

This section gives tax relief to volunteer firefighters and emergency medical responders. (a) In general. If you are a member of a qualified volunteer emergency response organization, your taxable income does not include: (1) any qualified state and local tax benefit, or (2) any qualified payment. (b) Denial of double benefits. To prevent double tax breaks: (1) if you got a qualified state and local tax benefit, your itemized deduction for state and local taxes under section 164 must be reduced to reflect it; and (2) if you spent your own money doing volunteer work and want to claim it as a charitable deduction under section 170, you can only count the part of those expenses that is more than any qualified payment you excluded from income under subsection (a). (c) Definitions. (1) A "qualified state and local tax benefit" is any reduction or rebate of certain state or local taxes (listed in section 164(a)) that a state or local government gives because you serve as a volunteer. (2) A "qualified payment" is any payment or reimbursement a state or local government gives you for your volunteer service — but the tax-free amount cannot exceed $50 for each month during the year that you actually performed the service. (3) A "qualified volunteer emergency response organization" is a volunteer group that is organized and run to provide firefighting or emergency medical services, and that a state or local government requires, by written agreement, to provide those services.